Sanding working head and sanding tool using same

The invention relates to a sanding working head for grinding workpieces and a sanding tool using the same. The sanding working head comprises a sanding part, a connecting rod with a linearly reciprocating motion, and a movement-converting mechanism which is connected with the connecting rod. The movement-converting mechanism switches the linearly reciprocating motion of the connecting rod to a motion that the sanding part moves around a preset axis. The sanding tool comprises a reciprocating tool and the sanding working head connected therewith. The invention provides the sanding working head for the reciprocating tool. After cutting the workpieces by using the reciprocating tool, users can take off the saw blade and change the sanding working head to form the sanding tool, and grind the workpieces efficiently. The sanding working head and sanding tool using the same are convenient for use, and save cost for users with no need of buying specialized grinding tools to grind the surfaces of the workpieces.