A method for fabricating an abrasive firm includes preparing a base film, coating the base film with a first paint which contains no abrasive grain but contains a binder resin, and drying the paint to form a first layer. The method further includes coating the first layer with a second paint which contains the abrasive grains and the binder resin, and drying the paint to form a second layer. The method further includes heating the first layer and the second layer for imidization.