The invention provides polyurethane embedded abrasive paper which comprises a base layer and an abrasive material, wherein the base layer is TPU leather and the abrasive material is mixed in the base layer. According to the polyurethane embedded abrasive paper provided by the invention, the abrasive material is fully fused in the TPU leather which is soft and elastic. During polishing, the TPU leather is pressed to shrink and the sharp and hard face of the abrasive material can be in contact with a polishing body to polish. In this way, the problem of overlarge scars during polishing is effectively avoided, and moreover, as the TPU leather is soft, compared with first and second generations of abrasive paper which is made from hard materials, the soft abrasive paper can be fully attached to a polishing body to avoid the polishing dead angle, so that the polishing uniformity can be guaranteed.