PROBLEM TO BE SOLVED: To provide a method of manufacturing a polishing pad suitable for planarizing at least one of semiconductor, optical, and magnetic substrates.SOLUTION: The method obtains a liquid polyurethane material formed from an isocyanate-terminated molecule and a curative agent. The liquid polyurethane material contains 4.2-7.5 wt.% of fluid-filled polymeric microspheres in the isocyanate-terminated molecule. The fluid-filled polymeric microspheres are a blend of pre-expanded and unexpanded fluid-filled polymeric microspheres. The liquid polyurethane material contains a blend of pre-expanded and unexpanded fluid-filled polymeric microspheres having a relative viscosity μ/μof 1.1-7. Then the liquid polyurethane material solidifies into a polyurethane matrix that contains pre-expanded and expanded fluid-filled polymeric microsphere for forming the polishing pad.SELECTED DRAWING: None