To provide a wafer polishing device capable of mounting and dismounting a wafer easily and polishing the wafer while holding it stably and maintaining high polishing quality, and its manufacturing method.

A wafer holding head 50 is provided with a diaphragm 5 stretched in a head main body 2, a carrier 6 fixed on the diaphragm 5 and made of a multiporous material, a retainer ring 7 arranged concentrically with the carrier 6, a pressure adjusting mechanism 30 adjusting pressure of a fluid chamber 14, a domelike bulkhead part 20 forming a sealed space 25 on an upper face of the carrier 6, and a second pressure adjusting mechanism 31 adjusting absorption force of the carrier 6 and a wafer W by adjusting pressure of the sealed space 25.