The present invention relates to a polishing pad and a method for making the same. The polishing pad has a grinding layer. The grinding layer includes a plurality of fibers and a main body. The fineness of the fibers is 0.001 den to 6 den. The main body is a foam and encloses the fibers. The main body has a plurality of first pores and a plurality of second pores, wherein the first pores are communicated with each other, and the second pores are independent from each other. The size of the first pores is at least 5 times greater than the size of the second pores. The hardness of the grinding layer is 30 to 90 shore D, and the compression ratio thereof is 1% to 10%.