Abstract: An abrasive tool comprising of a base portion (2), having a foam layer (3) affixed to the abrasive tool base portion, and a plastic film layer (4) affixed, bonded or glued to the foam layer. This tool is adapted to receive an abrasive material layer (5) or sand paper or other abrasive material having a pressure sensitive adhesive applied to one side of the abrasive material, to allow said abrasive material to be stuck and affixed to the abrasive tool. The abrasive tool may be hand operated, or operated by electric power, air power, or other motive power.