A plastic strap or tape having granular abrasive embedded homogeneously throughout is cut, shaped and formed into a variety of abrasive finishing tools. The plastic working element is preferably rather stiff 6/12 nylon and contains about 30 to 45% by weight of abrasive material. The strap or tape is formed by extrusion of such non-elastomeric plastic through a ceramic die opening and as extruded has an indefinite length in the machine direction, a controlled uniform thickness, and a width which is approximately 5 to 50 times or more the thickness. A preferred width to thickness ratio is about 30:1, or about 3 cm to 1 mm. The strap or tape may be cut to the desired length and partially embossed, serrated or scored either lengthwise or transversely to provide fracture or flex lines. The spacing of the serrations or score lines control the degree of flexibility or aggressiveness of the tool working face. The invention includes a variety of tools formed from the abrasive strap or tape and these include radial or flap wheels, both serrated and non-serrated, and internal tools using a rotatable stem, also both serrated and non-serrated.