A high performance polishing cloth having a densified surface state with ultrafine fiber bundles uniformly dispersed therein and having excellent smoothness is provided. The polishing cloth comprises a nonwoven fabric formed by entangling the ultrafine fiber bundles formed by bundling ultrafine fibers with an average single fiber diameter of 0.05 to 2.0 μm and a polymeric elastic material, wherein the average size of the surface fiber-napped portions constituted by the aforementioned ultrafine fiber bundles of the aforementioned nonwoven fabric in the width direction of the ultrafine fiber bundles is 50 to 180 μM.