A rotary finishing tool and a method for making the same characterized by a rolled or coiled strap of plastic material with abrasive homogeneously embedded throughout. The coiled strap is secured to the bottom interior surface of a cup element by a thin layer of liquid quick setting or instant adhesive. The strap may include transverse slits or serrations to provide the degree of flexure desired and/or to provide fracture lines. To make the tool, a longitudinally extending strap of an abrasive containing plastic material is heated and rolled along its longitudinal axis thereby forming a lightly coiled strap. A cup element is supported and the coiled strap is driven into the cup element whereby one end face of the coiled strap is driven into contact with a thin layer of the instant adhesive. Upon curing of the adhesive, the one end face is secured to the bottom interior surface of the cup element, and the opposite or outer end face becomes the working face of the tool.