<p>An abrasive material is provided with which it is possible to polish silicon carbide, which is difficult to polish, with a high degree of surface precision. The abrasive material is characterized by comprising manganese dioxide particles in which particles examined with a scanning electron microscope have a nonacicular shape having a ratio of the major-axis to the minor-axis diameter of 3.0 or less. The examined particles preferably have an average major-axis diameter DSEM of 1.0 µm or smaller. The abrasive material preferably has a 50% volume-cumulative diameter D50, as determined through particle diameter distribution analysis by the laser diffraction/scattering method, of 2.0 µm or smaller.</p>