A combined processing tool includes a shank of a cylindrical shape, a mandrel fixed to the shank, a frame rotation-universally fitted outside the mandrel, a burnishing unit for performing a burnishing to an inner peripheral surface of a workpiece by rolling members, a dimple forming unit for performing a dimple forming to the surface of the workpiece by surface compression members so as to universally appear from and disappear in the frame, a body fixed to a top portion of the shank, and a skiving unit for performing a cutting, wherein, on an outer peripheral region of the mandrel, an outer peripheral surface 31c and a concave and convex shape area which consists of concave parts and convex parts alternately arranged along an outer peripheral direction of the mandrel are formed, and wherein the concave and convex parts are alternately engaged in the compression members with being rotated.