mentioned copending application ser no 10 087 223 the fibers may also be intermingled through mechanical means of fiber entanglement such as needling or hydro entanglement both of which eliminate distinct layers in the base material in any case the two layers are then saturated or impregnated with a thermoset and or thermoplastic resin because of the porosity and or density variation of the base material resin penetration changes from high to low within the material resulting in a harder polishing surface having a softer more compliant platen surface the high density and low density layers may be reversed so that the high density layer is the bottom layer referring to fig3 there is shown a second embodiment the polishing pad 30 is a single fibrous matrix as that in parent application ser no 10 349 201 however the pad 30 of fig3 differs in that one surface generally the working surface 32 has a higher modulus a stiffer harder matrix that graduates in the z direction through the pad to a lower modulus material a softer compliant matrix and does not consist of multiple layers adhered together with adhesive or fiber entanglement as in the first embodiment this polishing pad 30 is termed a gradient material which is characterized by a variation of physical properties within a non layered base fibrous matrix thereby creating a pad with desirable properties on the polishing or working.