A hand-held endless belt abrading machine comprises a base portion and a main
portion,
which portion is rotatable relative to the base portion around an axis extending
in a forward and rearward direction of the abrading machine. The main portion comprises
an air motor having a rotational shaft extending in a direction transverse to the
abrading machine and projecting from the left end of the air motor, so that an
abrading endless belt assembly drivingly connected to the output shaft is positioned
to the left relative to the motor and the base portion which is held by a hand
of an operator. When a left-handed person uses the abrading machine, the main portion
is turned 180 relative to the base portion to shift the abrading endless
belt assembly to the right relative to the base portion, thereby enabling the operator
to readily observe the abrading belt assembly in operation.