The invention provides a cushion for a polishing pad, wherein, when a dynamic compression viscoelasticity measurement is performed under conditions of 23° C., a static load of 27.6 kPa, a frequency of 11 Hz and an amplitude of 1 μm, (1) a phase difference between dynamic stress and deformation is 4° or less, and (2) a ratio of the maximum value of the deformation amount to the maximum value of the dynamic stress ([maximum value of deformation amount]/[maximum value of dynamic stress]) is 0.5 μm/kPa or more. The invention also provides a polishing pad having a layer of the cushion for a polishing pad and a polishing layer.