an abrasive tool comprising of a base portion , having a foam layer affixed to the abrasive tool base portion , and a plastic film layer affixed , bonded or glued to the foam layer . this tool is adapted to receive an abrasive material layer 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 .