The manufacture of abrasives based on grains of pumice stone waste represents the objective of this work, which is to minimize both the cost of the product and to recover industrial waste that harms the environment. We also used a nonwoven based on cellulosic fibers as reinforcement and three types of resins (polyurethane, acrylic, and polyester). Obtaining these products is designed by two processes (by spraying and by coating). To carry out a study on the influence of the parameters of elaboration, particular attention was paid to the method of principal component analysis (PCA). Scanning electron microscopy (SEM) was performed to see what these grains look like on the abrasives. The different abrasion grains were compared according to their polishing effect. The effect of the manufacturing process, grain type, and size on the abrasive wear of denim fabrics, the material removal rate (MRR), and the resulting surface morphologies were quantitatively evaluated. We note that the abrasive manufacturing process, type, and size of abrasive particles affect the MRR.