The present invention relates to a polishing agent suitable for use in the dried state, applied to a flexible sheet-like formation, to a sheet-like formation provided with the polishing agent and to a method for producing such a sheet-like formation with the polishing agent. The corresponding product is suitable for the individual treatment of different materials by surface polishing. These include precious or non-precious metals, glasses, acrylic, plastics, ornamental stones, etc. The polishing agent comprises a basic substance with polychloroprene in an organic solvent or a solvent mixture to which, inter alia, wax and lubricants, preferably on a nanoparticle basis, can be admixed. This polishing agent is applied to a sheet-like formation and dried.
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