To provide a foamed body for polishing suitable as a polishing pad to be used for surface-flattening of a device wafer of a semiconductor of an inter-layer insulating film and a metal wiring, etc., capable of realizing polishing equal to or more than that of a conventional pad and having high wear resistance.

In this foamed body for polishing, wear amount by a wear test according to JIS K 7311 prepared by making gas under ordinary temperature and ordinary pressure as foaming agent is taken as 50 to 250 mg. Especially, it is desirable that apparent compacting ratio is 3 to 15% at 25°C. A main raw material of the foamed body is desirably a thermoplastic elastomer such as polyurethane.