To provide an abrasive cloth for evenly and finely forming a texture mark with an excellent acute angle property of a rugged part, and applying highly accurate texture processing while reducing a scratch defect and a ridge defect.

This abrasive cloth is composed of non-woven fabric formed of extremely fine fiber having a mean fiber diameter of 0.1 to 3 m and a high polymer elastic body. At least one side of the abrasive cloth has piloerection formed of extremely fine fiber, and at least one part of the extremely fine fiber in the piloerection has a cationic surface active agent.