The objective of the present invention is to provide a
polishing pad having excellent startup properties, and a method for manufacturing the same. The
polishing pad includes a resin sheet having a plurality of teardrop-shaped bubbles and having a
polishing surface for polishing an object to be polished, wherein, if a
free induction decay signal (FID) obtained by means of pulsed NMR is subjected to waveform separation by using the
least squares method to sequentially subtract components having the longer spin-
spin relaxation time T2s from the
free induction decay signal (FID), to thereby divide the
free induction decay signal (FID) into three components, namely an
amorphous phase, an interface phase and a
crystal phase in decreasing order of the spin-
spin relaxation time T2s, the resin sheet has a difference ΔT2s,15min of 0.35 ms or more, being the difference between the relaxation time T2s,15min of the
amorphous phase component of the resin sheet obtained from the measurement result of the relaxation time using pulsed NMR after dressing the polishing pad for 15 minutes, and the relaxation time T2s,dry of the
amorphous phase component of the resin sheet obtained from the measurement result of the relaxation time using pulsed NMR in a dry state before dressing the polishing pad.