Abstract: A luff roller reefing and roller furling sail is provided with a luff pad (6) made up of a laminate of a sail fabric (1) adhesively bonded to a polyurethane elastomeric foam (3). The pad is then adhesively bonded and/or stitched to the length of the luff of a sail (5), tapered from mid-luff to the tack and head. A luff tape is preferably adhesively bonded and stitched over each face of the laminate. When the sail is furled, the tapered luff pad provides bulk to cause more fabric to be drawn from the central portion of the sail, reducing draft and controlling position of the draft in partially furled conditions, and maintaining aerodynamically sound shape in the sail for windward performance.