A roll excellent in abrasion resistance, which contains: a resin layer containing a first atom group having a plurality of sulfur atoms, a plurality of second atom groups having a carbon chain that has a plurality of carbon atoms arranged in a line and has an end bonded to any one of the plurality of sulfur atoms, and a plurality of third atom groups each of which has a urethane bond and is bonded to any one of the plurality of second atom groups; and a cylindrical foamed resin having an outer surface covered with the resin layer.