An abrasive sheet for fine texture processing has threads planted uniformly on a surface of a flexible base sheet and abrasive particles are attached by a binder to each of these threads uniformly over a specified distance from the tip such that the threads remain free to move independently without getting stuck to each other. Such an abrasive sheet can be manufactured by gravure processing with the separation between a gravure roller and a back roller adjusted according to the distance over which a coating material including the abrasive particles can be applied to the threads.
