To provide a resin composition for a polishing cloth, resistant to a polishing liquid for the polishing process of chemical and mechanical polishing (CMP), causing little adhesion of dust, dirt, etc., to the surface of the cloth and giving extremely low contamination of the polishing object in polishing.

The resin composition for a polishing cloth contains (A) a urethane-based elastic resin, (B) a phenoxy resin and (C) dimethylformamide. The polishing cloth is composed of the composition. Since the resin composition for the polishing cloth has a low content of impurities such as heavy metals, the contamination of the polishing object in the polishing process can be suppressed by the use of the polishing cloth composed of the composition and the formation of coagulant by the reaction of ionized impurities in the cloth with the polishing liquid is also suppressed.