To provide a dresser capable of dressing an abrasive cloth, even when it is a hard one, properly and efficiently.

In a dresser 3 for dressing an abrasive cloth 2, a dressing part 5 touching with the abrasive cloth 2 of the dresser 3 is made of carbon fibers and the carbon fiber is of honeycomb construction. By pushing a hard carbon fiber against the abrasive cloth 2, efficient dressing can be conducted to a hard abrasive cloth 2 like a urethane foam. Moreover, since there is no falling- off of a diamond as happens in a diamond-utilized dresser 3, the surface of an article to be polished like a semiconductor wafer can be polished without impairing it, thereby enhancing the yield on the article to be polished.