A polishing material is provided in which the dispersibility of the abrasive grains of the polishing material having, as a major component, rare earth oxides including cerium oxide is made better and the hardness of abrasive grain precipitates is reduced, and at the same time high efficiency of polishing can be achieved stably. According to the present invention, in a polishing material having, as the major component, rare earth oxides including cerium oxide, any one of crystalline cellulose, ca...