Abstract: A grinding material or product which may be utilized in different forms and comprises laminated layers which interlock with each other when laminated to provide greater tensile strength. Layers of the basic material are formed by sandwiching abrasive particles between two layers of pre-bonded carded fiber. One sheet of a layer is initially passed through an adhesive and later spread in a controlled fashion with abrasive particles. A second sheet of the carded fiber is passed together with the first sheet through a pair of nip rolls which compress the two sheets together with the abrasive particles therebetween and provide a first layer of adhered sheets with the abrasive particles therebetween.Subsequently, the resulting layer may be cut into sections and a plurality laminated together for a desired thickness.