Abstract: Extremely fine abrasive particles are incorporated in an elastomeric resin body or coating to produce abrasive articles exhibiting cushioned or resilient yielding qualities having a dual response to in-service conditions. These performance characteristics are accomplished by a structure whose working surface and underlying supporting means produce two distinct and complementary abrading actions, one hard enough to sharpen a hardened cutting tool and to smooth the adjacent surface, and a second of being virtually simultaneously micro-deformable, via the mechanisms of cold flow, at or near maximum or optimum sharpening pressure. Such abrasive articles allow limited local displacement of a volume of the abrasive surface layer in a continuous wave to lift the surface at the tool edge to a height slightly beyond the plane of the edge being sharpened to "wipe" and so refine the extreme edge of the cutting tool and to remove the "wire-edge" as only athree-dimensional form of contact will accomplish.