Abstract: A vacuum sander with the capability of drawing in air and dust that is a byproduct of the sanding process in drywall construction, or other sanding operations. The apparatus is described in both hand-held and handle-held embodiments. The sander comprises a housing with a top wall having front, back and two side walls defining an open bottom and forming a vacuum manifold which communicates with an abrasive sheet at one end and a partial vacuum at the opposite end such that the vacuum manifold is maintained at a reduced pressure. A grid-like support is releasably attached to the manifold open bottom through a plurality of aligned bosses and recesses on opposing walls of the support and housing walls. The grid supports a permeable foam pad which in turn supports the abrasive sheet.