Abstract: Perforated sheet steel or wire mesh to which tungsten carbide grit is copper braze welded to provide a device which can be cut to a desired size and shaped into or used as a substrate for tools used for sanding, filing, grinding, deburring, deflashing, cutting, sawing, filing and the like. The sheet steel being perforated provides apertures or recesses wherein removed material can collect and/or pass through reducing the clogging of the grit and frequency of cleaning the working surface of the tool or device. The apertures also provide for the flow of air, cooling the device in certain applications. Tungsten carbide gritted wire mesh is particularly good in providing a surface which tends to renew itself due to grit adhering to the side of the wire strands but not such as to clog the holes. Welding the grit to the wire mesh or cloth also causes the strands of the cloth to be welded together providing for a strong, yet flexible device or substrate.