Abstract: A generally rectangular three dimensional body is provided constructed of two superimposed layers of abrasive material. The layers of abrasive material have different abrasive properties and the body is provided with three parallel bores extending through the two layers of the body and spaced longitudinally therealong. The bores are approximately 1/8 inch, 7/8 inch and 3/4 inch in diameter and the opposite ends of the bores open through parallel planar remote surfaces of the two layers of the body and are provided with inwardly tapering conical counterbores. The body of abrasive material may therefore be utilized to sharpen the beveled ends of cylindrical cutting members such as dehorners utilized to dehorn calves at branding time.