Abstract: An abrasive sheet is disclosed which can be hand held or used with known abrasive devices, has longer abrasive life than existing abrasive sheets and has a novel attachment arrangement onto an abrasive support member. The abrasive sheet has abrasive material coated on one surface and a layer of resilient open-celled flexible foam on the other surface. The abrasive sheet may be used with a support member having a support surface with a multitude of fastening protuberances projecting from the support surface. The abrasive sheet is detachably fastened to the support member by pressing the layer of resilient open-celled foam against the support surface to have the protuberances enter and grip the open-celled foam.