Polishing pad and method for manufacturing same

According to the present invention, the method for manufacturing a polishing pad by mixing a polishing layer forming material and solidifying the material through a chemical reaction includes: a step of forming micro organic particles by pulverizing an organic material using a physical method; a step of mixing the micro organic particles formed in the above step with the polishing layer forming material; a step of forming gaseous pores by mixing the mixture obtained in the above step with a pore size-controllable inert gas, a capsule-type foaming agent, or a chemical foaming agent; a step of producing a polishing layer by gelating and curing the mixture obtained in the above step; and a step of distributing the pores through the opening of the gaseous pores on a surface by processing the polishing layer.