POLISHING TAPE AND MANUFACTURE THEREOF

PURPOSE:To obtain plural kinds of polishing tapes with the same cushioning performance of a polishing layer as well as with the same cutting performance based on the material, grain diameter, shape, and the like of polishing grain but with the mutually different surface roughness of polishing layers by making the composition of solid components per unit area of polishing tape base material, the composition ratio and the weight of the polishing layers exactly the same. CONSTITUTION:Coating material made of resin solution with polishing grain dispersed therein is applied to polishing tape base material and dried to obtain at least two kinds of polishing tapes with the surface roughness of polishing layers being mutually different. The coating material used in this case is to be at least two kinds of coating material in which solvents in the resin solution with the polishing grain dispersed therein differ mutually and that the composition of solid components and the composition ratio are the same.