Pearl Abrasive's Flexible Grinding wheels combine the best qualities of Resin Fibre discs, Flap Discs, and Grinding wheels. These wheels are the most versatile abrasive product on the market. Whether you are grinding, sanding, shaping or finishing. These high quality abrasive grinding wheels will meet all your needs. TAP offers flexible grinding wheels in Aluminum Oxide and SRT™ for metals and in Silicon Carbide for Glass and Stone.