Abstract: A coated abrasive material comprising a textile backing--in the form of fabric, webbing, fleece and/or laminated material, base binder, abrasive particles and optionally size coat which is characterized in that the textile backing is extensible and that on the particle side an elastic intermediate layer is applied which lies between the textile backing and the usual base binder. This intermediate layer may contain caoutchouc latex and/or polyurethane and/or polymers, which contain butadiene and/or acrylic acid ester. The flexible and extensible coated abrasive may be used for profile grinding, sanding or polishing.