Probably the simplest filing rest imaginable is one that I made recently. Unfortunately I can't take the credit for it, I copied the idea from someone on the http://www.homemodelenginemachinist.com web site.
I made mine to fit my Unimat lathe. The rollers are delrin, and as they are free running, so far I haven't noticed any wear from the file. But then it hasn't had much use yet.
Here are two views; partly disassembled and assembled:

To use it, simply mount it in the lathe toolpost rotated about 30 to 45 degrees from the vertical. The crosslide is then used to adjust the filing depth. Hopefully this picture of it being used to file a flat on the end of a brass rod will make it clearer:

Being more or less a beginner, I am sure that there are probably better ways to have made it. Initial testing revealed two changes that I need to make. The thick washers used to keep the rollers on and to also act as a stop for the file need to be reduced in diameter, currently they limit the maximum diameter of work piece that it can be used on. Also the socket head screws need to be replaced with countersunk screws to allow it to get closer to the chuck.
Clive
Edited By clivel on 17/01/2013 23:55:01