Provided are a cylindrical base, a master and a method for manufacturing a master enabling a uniform transfer of a fine pattern. A cylindrical base of a quartz glass having an internal strain in terms of birefringence of less than 70 nm/cm is used. A resist layer is deposited to an outer circumference surface of this cylindrical base, a latent image is formed on the resist layer, the latent image formed on the resist layer is developed and the pattern of the developed resist layer is used as a mask for etching to form a structure including concaves or convexes arranged in a plurality of rows on the outer circumference surface of the cylindrical base.