The present invention provides an abrasive material capable of polishing difficult-to-polish silicon carbide at a high degree of surface precision. The present invention relates to an abrasive material including manganese dioxide particles having a non-needle-like shape possessing a ratio of the longitudinal axis to the transverse axis of the particles observed with a scanning electron microscope of 3.0 or less. The abrasive material is preferable if the average particle size DSEM of the longitudinal axis of the observed particles is 1.0 μm or less, and if the particle size D50 of the volume-based cumulative fraction of 50% in laser diffraction/scattering particle size distribution measurement is 2.0 μm or less.
