To provide a polishing liquid for forming a flat polished surface by exposing a magnetic part and a nonmagnetic part embedded in a recess of the magnetic part.
The polishing liquid is used for polishing a complex 15 comprising a magnetic part 11 including magnetic materials and non-magnetic materials 125 embedded so as to cover a plurality of recesses 120 formed in the magnetic part 11 until the magnetic part 11 and the nonmagnetic part 12 comprising the non-magnetic materials embedded in the recesses 120 are exposed to form a flat polished surfaced 16. The polishing liquid contains water, extreme pressure agent, and etching agent. The extreme pressure agent is at least one kind selected from among the following: polyoxyalkylene alkyl ether phosphate or a salt thereof; polyoxyalkylene alkyl ether sulfate or a salt thereof; alkyl benzene sulfonate or a salt thereof; α-olefin sulfonate or a salt thereof; and alkylamine or an alkylene oxide adduct thereof. The etching agent comprises acid.
MURAKAMI YUJI
UEDA MANABU
SHOWA DENKO KK