Abstract: An improved abrasive flap wheel is comprised of a highly compacted annulus of like-oriented, radially disposed, interleaved coated abrasive flaps and resilient, lofty, non-woven flaps adhesively fastened together at adjacent inner ends. The abrasive flap wheel is made by compressing a stack of juxtaposed flaps of a desired distribution to form a block substantially the same length as the inner perimeter of the annulus, fastening together the ends of the flaps on the surface of the block which will become the inner surface of the annulus and forming the block into an annulus with the free ends of the flaps directed radially outward. The inner ends of the flaps are adhesively fastened together in the process. The degree of annulus compaction is reflected by the compressed thickness of the ends of the non-woven flaps at the inner perimeter which is less than approximately 35% as thick as their uncompressed outer ends.