Sanding pad

A sanding pad particularly useful for simultaneously intersecting surfaces that form sanding inside or outside corners. The pad comprises a stiff rectangular backing sheet having through slits along closely spaced parallel lines, with the slits along each line forming most of the line and being spaced by a plurality of unslit parts of the sheet. A coating of abrasive granules is adhered along a first surface of the sheet, and a layer of resiliently compressible foam is adhered on and coextensive with a second surface of the backing sheet which affords bending the backing sheet at about a right angle along one of the lines to deform the foam adjacent the line about which said sheet is bent while retaining in generally planar condition the two portions of the sheet on opposite sides of the line about which the sheet is bent.