PURPOSE: To provide a polish, which can perform polishing operations with good preciseness and which is favorable as material to final stage of finishing process for the work to be polished-in particular, a work requiring precision polishing-and to establish a method of manufacturing such polish.

CONSTITUTION: A polish is equipped with a flexible support and a polishing layer containing abrasive grains formed on the support, wherein the abrasive grains in the polishing layer are made of globular alumina having particle sizes between 1-10μm and that the max. and min. particle sizes (x), (y) in the globular alumina are related so that (y)/(x)≥0.7, and a method is provided for manufacturing such polish.