An abrasive sheet 1 for a sanding or polishing machine, comprising a body portion 3 and a tip portion 5 providing a working point 11, the tip portion 5 being defined by a weakened region 7 between the body portion 3 and the tip portion 5, wherein the tip portion 5 can be separated from the body portion 3, turned through an angle (FIG. 2) and re-positioned adjacent the body portion 3 to change the working point 11. As a result, an iron-shaped abrasive sheet, for example, can be provided with a plurality of working points 11. The sheet can, therefore, be used for longer periods before it is worn out.