The dataset comprises image files of size 640 x 480 pixels for various grit sizes of Abrasive sheets. The data collected is raw. It can be used for analysis, which requires images for surface roughness. The dataset consists of a total of 8 different classes of surface coarseness. There are seven classes viz. P80, P120, P150, P220, P320, P400, P600 as per FEPA (Federation of European Producers of Abrasives) numbering system and one class viz. 60 as per ANSI (American National Standards Institute) standards numbering system for abrasive sheets.