To provide a polyurethane polishing pad with higher hardness and high durability since durability of a pad and high speed polishing besides polishing accuracy are required in precision polishing field recently.

The polyurethane polishing pad with hardness higher than that of a conventional one and achieving hard finishing is obtained by changing a TDI base isocyanate group-terminated prepolymer to an isocyanate group-terminated prepolymer mainly composed of 2, 4'-diphenylmethane diisocyanate. A problem is solved by allowing the polyurethane polishing pad to have high polishing accuracy and to have both the durability and the polishing speed.