Abstract: The present invention relates to a material for surface treatment, including: a main body made of a flexible raw material with capability of adsorbing liquid, and a plurality of protrusions vertically disposed on and protruding from a surface of the main body, wherein the protrusions are presented as polygonal columns and internal angles of the polygonal columns are between 90 to 180 degrees, and a tunnel for discharging is formed among the polygonal columns. The main body is allowed to adsorb polishing agent to facilitate the protrusions treating a surface to be processed. The designs of polygonal shape and discharging tunnel are favorable for discharging particle waste produced from surface treatment, thereby preventing the surface to be processed from being damaged.