Low density polishing pads and methods of fabricating low density polishing pads are described. In an example, a polishing pad for polishing a substrate includes a polishing body having a density approximately in the range of 0.4-0.55 g/cc. The polishing body includes a thermoset polyurethane material and a plurality of closed cell pores dispersed in the thermoset polyurethane material. Each of the plurality of closed cell pores has a shell composed of an acrylic co-polymer.