<p>A process for manufacturing a polishing pad excelling in optical detection precision while attaining prevention of slurry leakage from interspaces between polishing area and light transmission area. The process for manufacturing a polishing pad comprises the steps of preparing a urethane composition with dispersed foam according to a mechanical foaming method; while feeding out a face material or moving a belt conveyor, disposing a light transmission area on the face material or belt conveyor at a given location; continuously discharging the urethane composition with dispersed foam onto the section of the face material or belt conveyor not provided with the light transmission area; superimposing another face material or belt conveyor on the discharged urethane composition with dispersed foam; hardening the urethane composition with dispersed foam so as to form a polishing area of polyurethane foam thereby obtaining a polishing sheet, while conducting a thickness regulation into uniformity,; coating one surface of the polishing sheet with a polyurethane resin coating material containing an aliphatic and/or alicyclic polyisocyanate and hardening the same to thereby provide a water impermeable film; and cutting the polishing sheet.</p>
