The present invention relates to a method for manufacturing a polishing pad. The method of the invention includes the steps of forming a polishing layer from a polyurethane solution has a solid content more than about 90 wt % and drying the polyurethane solution at a temperature from about 130° C. to about 170° C. The invention also provides a polishing pad manufactured by the method mentioned above. The defect of scraping the surface of the substrate to be polished due to polishing particles remaining is avoided when applying the polishing pad according to the invention, and the flatness of the substrate to be polished is raised and the defective rate is eliminated also.