| CPC B24B 37/22 (2013.01) [B24B 37/24 (2013.01)] | 8 Claims |

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1. A polishing pad comprising a polishing layer and a cushion layer, wherein
a ratio E′B40/E′C40 of a storage elastic modulus of the polishing pad at 40° C. in dynamic viscoelasticity measurement to the polishing pad performed under a bending mode condition with a dry state, a frequency of 10 rad/s, and 20 to 100° C., E′B40, to a storage elastic modulus of the polishing pad at 40° C. in dynamic viscoelasticity measurement to the polishing pad performed under a compression mode condition with a dry state, a frequency of 10 rad/s, and 20 to 100° C., E′C40, is 3.0 or more and 15.0 or less, and
a loss factor tan δ of the polishing pad in the dynamic viscoelasticity measurement to the polishing pad performed under the bending mode condition is 0.10 or more and 0.30 or less in a range of 40° C. or more and 70° C. or less.
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