Abstract: The present invention relates to an abrasive tubular structure formed of cloth or paper and particularly the construction of that tube and also the method of its manufacture. These types of abrasive tubes are used to grind plywood sheets, aluminum, stainless steel sheets, etc. for the purpose of smoothing the surface thereof. Since the sheet materials requiring smooth surfaces are increasingly large in size, then the grinding function to be effective means that the tubular abrasive cloth or paper shall be of large size and also long and thick in diameter even though precision is required.