A dual purpose abrading device for smoothing, sanding or finishing a surface of an object while simultaneously surrounding, collecting and containing the particles or debris as they are being generated. The abrading device includes a porous member having a collecting surface with a recess defined therein and a three dimensional abrading member adapted in shape and size to be received within the recess of the porous member. When the abrading member is inserted into the recess of the porous member the abrading member has an exposed abrading surface at least a portion of which is covered with an abrading material. The abrading member is circumscribed by the porous member thereby surrounding, collecting and containing the particles or debris as it is being produced by the abrading device.