To confirm the data of an abrasive material at all times by forming a translucent abrasive particles layer on a base material having the arbitrary print, through a transparent adhesive layer.

A base material 1 is, for example, the sheet, paper or cloth. The desired printing 4 such as the characters, figures or the like is executed on a surface of the base material 1, then the printing 4 is coated with an adhesive layer 2 of a transparent synthetic resin, and a layer of diamond powder is formed on an upper part of the adhesive layer 2 to manufacture a grinding tool 7. The base material 1 is provided as a tape or a sheet to be used as the grinding tool 7 and then cut, or by using the sheet of the desired size and shape as the base material, the products can be stacked and wrapped as they are without cutting the same. As the printing can be made translucent through the adhesive layer, the disappearance of the printing caused by the abrasion during the use, and the deformation of the printing can be prevented.