The present disclosure provides a composition for manufacturing a polyurethane polishing pad. The composition includes 15 to 25 wt % of MBCA, 25 to 45 wt % of isocyanates, 15 to 45 wt % of polyols, 5 to 35 wt % of EOPO, and 1 to 5 wt % of additives. The polyurethane polishing pad made from the composition of the present disclosure has a hardness within a range of 40 to 70 shore D, an elongation within a range of 200 to 400%, a density within a range of 0.7 to 0.9 g/cc, a modulus within a range of 25000 to 40000 kg/cm2, and a tensile stress within a range of 120 to 320 kg/cm2.