Medium grade abrasive foam pad, manufactured from high quality soft foam, giving a totally flexible non-cracking multi-purpose abrasive pad. The soft flexible structure of the abrasive foam pad is ideal for use within the decorating and furniture industries for paint and wood preparation and/or de-nibbing, as well as finding wide use throughout the automotive industry. The pad can be used wet or dry and gives a much greater lifespan than conventional sandpaper.