Abstract: Multi-purpose sandpaper sheets and rolls are disclosed that include: at least four corners, wherein at least one of the at least four corners has a rounded or non-squared configuration, a plurality of abrasive materials, a backing material, wherein the plurality of abrasive materials are affixed to the backing material; and at least one perforation, score or combination thereof, wherein the at least one perforation, score or combination thereof allows the sheet to be folded on a straight line along the at least one perforation, score or combination thereof. Sandpaper rolls and dispensers are also disclosed herein.