A polishing pad having a polishing layer comprising a thermoset polyurethane foam, wherein about the thermoset polyurethane foam, the Asker C hardness value thereof is 82 or less as a 60-second value, the hardness value being a value after the foam is immersed in water for 24 hours, and further the value of the tensile storage modulus E′ (30° C.) thereof at a frequency of 1.6 Hz satisfies the following expression (1): Y