To provide an abrasive sheet for high speed lapping and a manufactur ing method therefor.

This flexible abrasive sheet has projecting abrasive island parts 16 with a space on a flexible backing sheet 12. A surface of the top part of the projecting abrasive island parts has a layer of abrasive grains 18 supported by the high molecular resin, and height of the whole island part of the surface exposed in the top part of the island part abrasive material is formed less than 1.5 mm, and a whole height of the abrasive sheet has a standard deviation less than 80% of the mean grane size of the abrasive grains.