A multilayer material with an outside abrasive layer wrapped around a hollow cylindrical tube that may be used for sanding or exfoliating. The multilayer abrasive material is a continuous roll that is inserted inside the hollow cylindrical tube, wherein a leading edge of the material extends from inside the tube to outside the tube via an elongated slot in an upper part of the body of the tube. The lower part of the body of the tube is a knurled handle. The multilayer material is comprised of a sticky side that adheres to the outside of the tube, and an abrasive side that may be used for sanding or exfoliating. A user may hold the handle of the tube, and use the upper portion of the tube, with the multilayer material attached, to sand or exfoliate, as needed.
