The present invention relates to a two-component urethane resin composition for a polishing pad including a base resin containing an isocyanate group-terminated urethane prepolymer (A) and a curing agent containing an isocyanate group reactive compound (B), and characterized in that the prepolymer (A) is a prepolymer having an isocyanate group equivalent of 250 to 700 and being produced by reacting a polyisocyanate (a1) with an aromatic polyester polyol (a2) and a polyether polyol (a3) which are used as polyol components in combination at a mass ratio of (a2)/(a3)=5/95 to 70/30, and the aromatic polyester polyol (a2) has 2 to 11 aromatic rings in its molecular chain, and also relates to a polyurethane polishing pad using the resin composition and a method for producing a polyurethane polishing pad.