A method of manufacturing a semiconductor wafer, comprising the step of differentiating the glossiness of a front surface from that of a rear surface of the wafer by using an abrasive cloth with a semiconductor wafer sink rate different in polishing from that of the other abrasive cloth for one of a polishing cloth (14) on an upper surface plate (12) and a polishing cloth (15) on a lower surface plate (13) so as to simultaneously polish both the front and rear surfaces of the semiconductor wafer (W), or differentiating by differentiating the rotating speed of the upper surface plate from that of the lower surface plate.
