摘要 |
PROBLEM TO BE SOLVED: To provide a method of manufacturing a smoothing sheet that has excellent homogeneity and smoothness as well as excellent durability for the purpose of polishing a substrate, a lens, liquid crystal glass, etc., for use in precision machinery.SOLUTION: The smoothing sheet is characterized in that an adhesive layer composed of a polymer elastic body (A) containing a cross-linking agent and a surface layer composed of a porous polymer elastic body (B) are successively present on a film. Further, it is preferable that the cross-linking agent is an isocyanate based cross-linking agent and that the glass transition temperature Tg of the polymer elastic body (A) constituting the adhesive layer is ≥40°C. Furthermore, it is preferable that the topmost surface is flat and that there are porous openings on the topmost surface. |