To perform a grinding while maintaining an irregularity (orange peel) of a coated surface and efficiently carry out a surface adjustment without fixing to the coated surface during grinding work.

This abrasive sheet for adjusting the coated surface comprises: a non-woven fabric; a binder coated on one surface of the non-woven fabric; and abrasive grains bonded to the non-woven fabric by the binder. In this abrasive sheet, the non-woven fabric has 0.05 to 10 deniers fiber diameter, 10 to 60 g/m2, areal density, and 0.2 to 1.0 mm thickness, and has a flexibility to an extent deformable along the irregularity (orange peel) of the coated surface. The non-woven fabric has a passage structure of a plurality of through holes or ridges. The abrasive grains are bonded in a single layer manner on each fiber of the non-woven fabric.