Abstract: A coated abrasive surface polishing product with excellent finish refinement capability and long life can be made by coating a layer of resilient material laminated to a conventional coated abrasive backing with an elastomeric maker adhesive and conventional abrasive grain. Optionally, an intermediate elastomeric adhesive layer may be used between the resilient layer and the maker. The best resilient layer is a reticulated open cell foam with a 50% compression force of less than 90 kilopascals, and the best elastomers, for both maker and any intermediate coating used, have after cure a tensile strength between 30 and 52 megapascals, a 100% modulus between 2.4 and 16 megapascals, and an ultimate elongation to break between 375% and 750%. For long useful life, the product preferably should have a phenolic resin sizing adhesive over the abrasive grain.