Abstract: A method and system whereby an abrasive ring having an axis and a given number of abrasive sheet elements projecting with respect to the axis is formed by forming an orderly first pack of abrasive sheet elements having a first number of elements smaller than the given number of the ring; forming at least a second pack of elements having a second number of elements at most equal to the difference between the given number and the first number; curving the first pack to form a base ring; circumferentially compacting the elements in the base ring to form at least one gap; and inserting at least a second pack of elements inside the gap.