To provide polishing cloth which makes it harder for slurry to enter a belt than before.

The polishing cloth is stuck on a polishing belt 2 having an opening window part for end-point detection; and a light-transmissive film 7 for end-point detection is stuck at a place corresponding to the opening window part 5 of the abrasive belt 2, and a liner 9 is stuck on the transmissive film 7 and also stuck across an adhesive layer on parts other than the place corresponding to the opening window part 5. This polishing cloth 1 has a light- transmissive film 7 for end-point detection stuck on the place corresponding to the opening window part 5 of the polishing belt 2 and the end point of the surface state of a polished body can be detected through the transmissive film 7.