To improve a step resolving characteristic and the uniform polishability by providing an abrasive pad with an abrasive material layer having a groove formed by patterning a resist layer of a surface of a base layer being a base material to the desired shape by a lithographic process, and etching the surface of the base layer while using the resist layer as a mask.

A flattened layer 12 utilizing a resist layer is formed on a main surface side of a coarsened base layer 11, and dry etching the whole main surface of the base layer 11 from the flattened layer 12 side until the flattened layer 12 is completely removed, to obtain the base layer remarkably superior in the smoothness of the main surface (face 38). Then a resist mask pattern 13 for forming a groove is formed by a conventional semiconductor lithographic technique, and a groove 14 is formed by the dry etching by a plasma etching device with oxygen as a main component gas. The depth and inclination angle of the groove are adjusted by controlling the drying etching condition and time. Then the resist film is separated and removed to obtain an abrasive material layer having a desired shape of a groove pattern.