Abstract: A glass fining sheet particularly suited for finishing rough ground vitreous surfaces to provide a surface finish which may be readily polished comprises a flexible, conformable backing sheet bearing a microcellular abrasive granule-resin matrix which, under use conditions and in the presence of an aqueous flow, generates a fining slurry. The fining sheet according to this invention is prepared by coating a flexible conformable backing sheet with a foamed liquid abrasive granule-resin coating composition comprised of liquid curable binder material, abrasive fining granules and sufficient compatible solvent to provide a coatable composition. Such coating provides a cellular layer which releases the fining abrasive granules at a controlled rate under use conditions.