An abrasive material is used to finish a work piece through rubbing the surface of the work piece. Abrasives are primarily used in industrial applications like grinding, polishing, buffing, honing, cutting, smoothening etc. The coated abrasives are classified into two broad categories: Woven coated abrasives and Non-woven coated abrasives. The cloths used are cotton, polyester and polyester blends, processed to obtain a suitable coated abrasives backing.