Tool for the treatment of surfaces of dental materials, with a spindle, of which one end is provided with an abrasive layer that forms a head, presenting the abrasive layer (3M, 11M, 31M, 41M) an elastic plastic, in which they are embedded abrasive particles and whose other end is provided with means for connection with a dental apparatus, characterized in that the plastic is silicone and one of the ends of the spindle (15, 25, 36), in which the abrasive layer is arranged ( 3M, 11M, 31M, 41M) which has one of the conical, truncated, bar-shaped profiles with a rounded free end or in the shape of a parallelepiped, ogival, fungiform or cup-shaped, is made as a rigid core (5, 13 , 26, 34, 44) used for anchoring the abrasive layer, the profile (5P, 13P, 34P, 44P) thereof being made similar to the profile (3P, 11P, 31P, 41P) of the abrasive layer and correspondingly presenting one of the conical profiles, t Roncoconic, in the form of a rounded free-rounded rod or in the shape of a parallelepiped, ogival, fungiform or cup-shaped, and the abrasive layer wrapping the core with the exception of its end on the side of the apparatus and presenting a thickness of at least 0, 3 mmHerramienta para el tratamiento de superficies de materiales dentales, con un husillo, del que un extremo está provisto de una capa abrasiva que forma un cabezal, presentando la capa abrasiva (3M, 11M, 31M, 41M) un plástico elástico, en el que están incrustadas partículas abrasivas y cuyo otro extremo está provisto de medios para la conexión con un aparato dental, caracterizada por que el plástico es silicona y uno de los extremos del husillo (15, 25, 36), en el que está dispuesta la capa abrasiva (3M, 11M, 31M, 41M) que presenta uno de los perfiles cónico, troncocónico, en forma de barra con extremo libre redondeado o en forma de paralelepípedo, ojival, fungiforme o en forma de copa, está realizado como núcleo rígido (5, 13, 26, 34, 44) que sirve para el anclaje de la capa abrasiva, estando realizado el