The present invention relates to a polishing material having polishing particles and a method for making the same. The polishing material having polishing particles includes a base material, a plurality of polishing particles and a polymer elastic body. The base material has a plurality of fibers for defining a plurality of grid-spaces. The polishing particles are distributed in the grid-spaces. The polymer elastic body covers the base material and the polishing particles, whereby, the polishing particles are uniformly distributed on a surface of a polishing workpiece during the polishing process. Furthermore, the base material prevents the polishing particles from contacting the polishing workpiece so as to avoid scratching of the polishing workpiece. Also, the base material provides effects for sweeping the small grinded pieces.