The utility model relates to the field of pneumatic tools and accessories, in particular to a
polyurethane polishing disc with a variable
polishing surface, which comprises a base, a connecting piece is arranged at the center of the back of the base, a first
polyurethane layer is arranged on the front of the base, and a first magic tape layer is arranged on one side, far away from the base, of the first
polyurethane layer; the outer ring seat is detachably connected with the base, a second polyurethane layer is arranged on the front face of the outer ring seat, a second hook-and-loop
fastener layer is arranged on the side, away from the outer ring seat, of the second polyurethane layer, the first polyurethane layer is flush with the second polyurethane layer, and the first hook-and-loop
fastener layer is flush with the second hook-and-loop
fastener layer; the
polishing device has the advantages that the outer ring seat detachably connected is arranged on the periphery of the base, so that the size of a polishing surface can be changed, large-area polishing can be performed when the outer ring seat is not detached, the polishing area is reduced after the outer ring seat is detached, and secondary polishing and
grinding can be performed on a thin part of a workpiece and an area which is difficult to touch by a large-area polishing disc; and in the aspects of preparation and management of accessories, compared with an existing scheme, the management difficulty can be greatly reduced.