A tip dressing cutter comprising: a rotator having a tip receiving portion configured to receive a distal end of an electrode tip for spot welding; a cutting plate configured to cut the distal end of the electrode tip when the rotator is turned with the cutting plate being attached to the rotator and with the distal end of the electrode tip being received by the tip receiving portion; and a breaker attached to a plane of the cutting plate and for guiding a piece of swarf ejected by cutting the electrode tip by the cutting plate so that the piece of swarf is bent in a predetermined direction, wherein the breaker has an outer peripheral portion provided with an inclined plane having a diameter gradually decreasing with increasing distance from the cutting plate, characterized in that the breaker has a recessed surface facing the cutting plate and having a diameter decreasing with increasing distance from an outer periphery of the recessed surface facing the cutting plate in a direction opposite to the cutting plate, and a through hole through which a screw is insertable into the through hole and which opens to the recessed surface, and the breaker is configured to be attached to the cutting plate with the recessed surface being in close contact with the plane of the cutting plate, by screwing the screw inserted through the through hole into at least one of the rotator or the cutting plate, a countersunk hole is formed around the through hole in a surface of the breaker opposite to the cutting plate, the screw has a head surface having a diameter gradually decreasing in a direction opposite to a fastening direction, and the countersunk hole has a depth which allows the inclined plane to be flush with the head surface of the screw when the breaker is attached to the cutting plate. a rotator having a tip receiving portion configured to receive a distal end of an electrode tip for spot welding; a cutting plate configured to cut the distal end of the electrode tip when the rotator is turned with the cutting plate being attached to the rotator and with the distal end of the electrode tip being received by the tip receiving portion; and a breaker attached to a plane of the cutting plate and for guiding a piece of swarf ejected by cutting the electrode tip by the cutting plate so that the piece of swarf is bent in a predetermined direction, wherein the breaker has an outer peripheral portion provided with an inclined plane having a diameter gradually decreasing with increasing distance from the cutting plate, the breaker has a recessed surface facing the cutting plate and having a diameter decreasing with increasing distance from an outer periphery of the recessed surface facing the cutting plate in a direction opposite to the cutting plate, and a through hole through which a screw is insertable into the through hole and which opens to the recessed surface, and a recessed surface facing the cutting plate and having a diameter decreasing with increasing distance from an outer periphery of the recessed surface facing the cutting plate in a direction opposite to the cutting plate, and a through hole through which a screw is insertable into the through hole and which opens to the recessed surface, and the breaker is configured to be attached to the cutting plate with the recessed surface being in close contact with the plane of the cutting plate, by screwing the screw inserted through the through hole into at least one of the rotator or the cutting plate, a countersunk hole is formed around the through hole in a surface of the breaker opposite to the cutting plate, the screw has a head surface having a diameter gradually decreasing in a direction opposite to a fastening direction, and the countersunk hole has a depth which allows the inclined plane to be flush with the head surface of the screw when the breaker is attached to the cutting plate.