This product is a generation changing product of water-proof abrasive paper and has obtained Chinese patent, whose number is zl98 2 35769.9. Under the precondition of keeping the function of conventional water-proof abrasive paper, all the shortcomings of it have been overcame, thus the labor strength can be much decreased and the efficiency increased by times. Its consumed cost is decreased in comparison with that of the conventional waterproof abrasive paper and its working life is long. As this product itself has the function of water storage, the work amount of rinse and scrap removal is also decreased. Besides, it is quite comfortable to hold and easy to use, It can also be used dry in grinding various kinds of metal and wood articles.