Abstract: An abrasive material and process for manufacturing the same. The process comprises: (i) applying a basic binder layer to a flexible support; (ii) scathering abrasive particles onto the basic binder layer; (iii) drying and subsequently cooling the resultant product; (iv) applying a second binder layer as a sizer to the cooled product of step (iii); (v) drying and cooling the sizer; (vi) loosely rolling up the product of step (v); and (vii) curing and subsequently cooling the product of step (vi) by passing a heating or cooling air stream substantially axially through the rolled-up product. The basic and second binder layers each comprise an aqueous mixture of (A) at least one predominantly ortho-structural resol having a molar ratio of phenolic component to formaldehyde of from 1:(1.1 to 2.5), and (B) at least one polyvinyl alcohol in an amount of from 5 to 30% by weight based on the weight of solid phenolic resin.