Abstract: Polishing pad and method of manufacturing the same, the method including: (a) mixing materials for forming a polishing layer; (b) mixing at least two from among inert gas, a capsule type foaming agent, a chemical foaming agent, and liquid microelements that are capable of controlling sizes of pores, with the mixture in (a) so as to form two or more types of pores; (c) performing gelling and hardening of the mixture generated in (b) so as to form a polishing layer including the two or more types of pores; and (d) processing the polishing layer so as to distribute micropores defined by opening the two or more types of pores on a surface of the polishing layer.