Abstract: A resilient, controlled-density, porous, abrasive material is manufactured having a backing member which in the preferred embodiment is a foam layer of a plurality of discrete resilient particles of varying degrees of compressibility. The backing member is provided from a larger body of foam material reconstituted from particulate foam. The surface of the backing member, on which is coated an abrasive grain - binder adhesive slurry, is subjected, prior to the coating of the slurry on the particulate foam layer, to the action of a plurality of rapidly moving small abrasive particles whereby a relatively non-compressive shearing of the foam surface is effected to condition it for reception of abrasive grains and associated binder adhesive and to produce a uniform thickness of the porous abrasive grain support.