Flexible sanding sheets optimized for use on all materials have a closed-coat aluminum oxide abrasive applied to a cloth backing. The flexible, tear-resistant cloth backing conforms to contours and is more durable and tear resistant than paper. Aluminum oxide is a strong, sharp, and durable abrasive that penetrates the work surface and withstands heat and high speeds. Closed-coat abrasives have abrasive grain across the entire surface to provide a smoother finish and faster material removal than open-coat coverage. Example materials include metal, composites, wood, ceramic, plastic, and porcelain.