the present invention is a finishing plate and method of fabricating a finishing plate . the finishing plate can be fabricated to various shapes , and can be used with various surfacing machines . in a preferred mode , the present invention is a disc cutting plate which can be used with a random orbital sander , and can be used to replace traditional abrasive sheets such as sandpaper . the present invention can be used in smoothing various materials including wood , painted wood , plastic , and various metals .