POLISHING SHEET

PROBLEM TO BE SOLVED: To provide a polishing sheet whose installation to a grinding machine without curling and peeling off during a grinding operation is easy and by which the mirror finish of precision parts like a photo-connector ferrule and an optical lens is carried out precisely. SOLUTION: By laminating a polishing layer by a coating method directly or through a primer coat layer on one side surface of a base maternal film and also a curl adjust layer directly or through the primer coat layer on the other side surface of the base material film, a polishing sheet is constituted. In the curl adjust layer, it is favorable to give a electrification prevention property and it is not mind to add an inorganic or organic fine grain to prevent the blocking.