A process for preparing an abrasive sheet having abrasive particles adhered on a base sheet in monolayer is disclosed, wherein mixed slurry of abrasive particles and binder adhesive is foamed, the foamed slurry is uniformaly painted on the base sheet, and foams formed in the slurry is broken by heating thereby to form the abrasive sheet having good flatness.

A litter box for domestic cats or other domestic mammals has interior surfaces which are abrasive and that dull the claws of a cat when it uses the litter box. Abrasive material may be incorporated into the surfaces of the box, can be sprayed or rolled on the surfaces or can take the form of a thin flexible sheet of abrasive sheet material which is adhered to the surfaces of the box. Sheets are constructed to fit the side surfaces, end surfaces and bottom surface. The sheets can be adhered with a permanent or with an easily removable adhesive. The easily removable sheets can be replaced when worn. The sheets may include waterproofing material and or scented material and may be imprinted with a design pattern.

A litter box for domestic cats or other domestic mammals has interior surfaces which are abrasive and that dull the claws of a cat when it uses the litter box. Abrasive material may be incorporated into the surfaces of the box, can be sprayed or rolled on the surfaces or can take the form of a thin flexible sheet of abrasive sheet material which is adhered to the surfaces of the box. Sheets are constructed to fit the side surfaces, end surfaces and bottom surface. The sheets can be adhered with a permanent or with an easily removable adhesive. The easily removable sheets can be replaced when worn. The sheets may include waterproofing material and/or scented material and may be imprinted with a design pattern.

An abrasive sheet material for attachment to the inside surfaces of a litter box includes a substrate of thin, flexible plastic material, such as polyethylene terephthalate, an abrasive material, such as aluminum oxide, bonded by a resin to one surface of the substrate, and an adhesive material covering the other surface of the substrate. The substrate may comprise two individual sheets of different thicknesses bonded together as a laminate. The grit size of the abrasive material is in the range of 240-320 grit. The sheet material may include a waterproofing material, a scent material attractive to cats, and/or decorative designs. When adhered to the inside surfaces of a litter box, the claws of a cat or other animal will be dulled by scratching across the abrasive material when using the litter box.

A method of producing an abrasive tape by preparing an abrasive paint containing abrasive grains having a grain size of 0.05 to 10 .mu.m and containing air bubbles which, upon coating of a flexible substrate, form an abrasive layer having pores in content of 10 to 60% by volume based on a volume of said abrasive layer.