A cubic boron nitride sintered substrate has a coating with lower and upper layers. The upper layer has an average layer thickness of 0.5 to 3.0 μm and is formed from a compound of a compositional formula Mα, where M represents one or more of Ti, V, Zr, Nb, Mo, Al, Si, and α is one or more of C, N, B and O. The lower layer has an average thickness of 0.5 to 3.0 μm and has alternated first and second thin layers. The first thin layer is formed from a compound with compositional formula (Ti(1-x)Lx)β, where L is one or more of Al, B and Si, and β is C or N, or both. The second thin layer is formed with compositional formula (Al(1-y)Jy)γ, where J represents one or more of Ti, V, Cr, Zr, Nb and Mo, and γ is C or N, or both.