Grinding material with grains from precious electro-corundum. Abrasive material with reinforced and elastic substrate of C2 and D class, connected with synthetic resin. Additional layer of stearate, which allows for pushing additional intrusions away, fully open coating and new standard of holes arrangement (14+1) allow for prefect protection of grinding surface from clogging, and assure much better efficiency. Product is adapted to the new generation of water-soluble base lacquers.