Polishing cloth

摘要

A polishing cloth has a surface layer stacked over a base material. The surface layer is made of a foamed layer and a non-foamed layer, the foamed layer including air bubble cells and the non-foamed layer having an externally exposed surface where linear cuts are formed. These linear cuts reach the air bubble cells such that the air bubble cells communicate with the exterior through the linear cuts. These linear cuts are controlled to be 10 mum or less in length.