A coated abrasive product normally consists of three main components:

• Backing material
• Abrasive grain
• Bonding (two coats, 1: base coat and 2: Size coat)

These are supplied in a range of different materials so that the final product is suited to the particular abrasive operation.

Some products have a third bonding layer – a stearate top coat with the purpose of absoring frictional heat and reduce the risk for clogging.