the present invention relates to a flexible grinding product and a method of producing the same . such a grinding product comprises a flexible underlay which consists of two layers laminated to each other . these comprise a lower base layer and an upper layer , a cavity layer . the underlay includes a top surface having at least one adhesive layer arranged thereto after lamination and a layer of grinding agent applied by means of the adhesive layer . the grinding product is characterized in that the layer that is coated with grinding agent includes holes which form cavities , whereby the cavities provide space for grinding dust and grinding residues and facilitate their removal from the surface being ground .