To enhance a chemical resistance while maintaining a sharpness equal to that of a conventional electro-deposition dresser in a dresser used for dressing an abrasive cloth for finishing a surface of a semiconductor wafer, etc.

In the abrasive cloth dresser, a plate 1 in which an abrasive material layer 3 is formed on one surface of a disc-like base material 2 is mounted to a flange. The base material 2 is made of synthetic resin and the abrasive material layer 3 is made to an abrasive material layer in which an abrasive grain 4 is bonded/retained by a resin binder. In the dresser, a corrosion owing to the abrasive does not occur by removing a metal material on a part contacted with the abrasive at the time of using the dresser.