Coated abrasives are used to shape or polish. The abrasive coating is mounted onto a backing material such as paper or woven cloth although some will use a vulcanised fibre or polyester film. The abrasive grains coat the surface as most will have seen on sand paper.
The abrasive particles are typically electro-coated to the backing material and held in place with resin. The product is usually cured in an oven before being made into belts or sheet material.