To prevent, while the thickness of the whole both-sided pressure sensitive adhesive tape is decreased, the lowering of adhesive strength of a both-sided pressure sensitive adhesive tape to the back of abrasive cloth even if the both-sided pressure sensitive adhesive tape is decreased in thickness.

This both-sided pressure sensitive adhesive tape 1 for fixing abrasive cloth 6 to a surface plate 5 includes adhesive layers 3, 4 provided on both surfaces of a base material layer 2. In this tape, the thickness of the whole tape is 100 μm or less, the thickness of the adhesive layer (abrasive cloth adhesive layer) 3 to be stuck to the abrasive cloth 6 ranges from 20 μm to 50 μm, the adhesive force is 25 N/25 mm or more, at least the thickness of the abrasive cloth side adhesive layer 3 is set to the above range, and the thickness is set to be thin with the adhesive strength kept, whereby the hardness of the whole abrasive cloth is increased to decrease the compressive deformation amount of the abrasive cloth 6 in polishing.