Abstract: A flexible abrasive article for cleaning, polishing or smoothing objects which is resistant to absorption of liquid and capable of conforming to the shape of the object. The article comprises a flexible resilient closed cell polyvinyl chloride foam substrate having upper and lower surfaces with a reinforcing textile layer and abrasive particulate matter adhered to at least one surface. The reinforcing textile layer may be buried within the foam substrate with abrasive particulate adhered to one or both surfaces of the substrate. Or the textilforcing textile layer and abrasive particulate matter adhered to at least one surface. The reinforcing textile layer may be buried within the foam substrate with abrasive particulate adhered to one or both surfaces of the substrate. Or the textile layer may be adhered to one surface and the particulate matter adhered to the other. In addition, the article may be laminated to a thermoformable rigid sheet to produce shaped tools.