MH tools (discs/wheels) are made of specially treated porous polyurethane foam. They are used for polishing and for lapping of glass, or for natural stones or single crystal materials etc. The MH tools material has the same properties in all directions. That it why they can be used on vertical and horizontal machines. They can be used in all cases where, up to now, the traditional materials, such as cork, poplar wood, felt etc., have been used. When compared with the traditional materials, the MH tools have the following advantages: longer durability, higher productivity of polishing, higher quality of polished articles, higher reproducibility, higher safety of work, lower physical effort.