The present invention relates to a method for manufacturing a polyurethane porous product, a polyurethane porous product according to the manufacturing method, and a polishing pad having the polyurethane porous product. According to the present invention, it is possible to manufacture a polishing pad that has excellent polishing efficiency and has a minimal difference in the polishing characteristic during a polishing process and improves uniformity in plane of material that will be polished because the polyurethane porous product of the present invention has small density difference, small hardness difference, and the stabilized quality of material.