Abrasives are known as "industrial teeth", and the coated abrasives are known as "industrial beauticians". Coated abrasives are abrasives that adhere an abrasive to a flexible substrate with an adhesive, also known as a flexible abrasive.

An abrasive made by adhering an abrasive to a flexible substrate (cloth or paper, etc.) with an adhesive. The coated grinding has a sheet-like (rectangular), disc-shaped, ring-shaped and other special shapes (see color map). The main varieties are emery cloth (paper) and abrasive belt, which are often used mechanically or manually. Grinding, polishing and polishing of non-metallic materials such as metal materials, wood, ceramics, plastics, leather, rubber and paint putty. The coated abrasive is composed of an abrasive, a binder and a base.

Commonly used abrasives are artificial abrasives such as corundum, silicon carbide and glass sand, and sometimes natural abrasives such as garnet and natural sand. The binders include leather glue, bone glue, casein glue and synthetic resin glue. The substrate has a cloth, paper and cloth paper composite material. The manufacturing process of coated abrasives generally includes substrate processing, primer application, sand planting, recoating (gluing), drying and cutting.

As a "universal grinding tool", the coated abrasive has a wide processing range, high grinding efficiency, and high dimensional accuracy and low surface roughness.