Abrasive belt grinding machine on contact wheel or flat two-speed ideal for deburring operations on pieces of different types. The operating head mounted on a column base is adjustable both in height and in inclination ensuring the best working position for the operator. The contact wheel is covered with grooved rubber to allow maximum removal capacity and the best use of the abrasive belt. In flat workings, the tape runs on a graphite canvas band, this makes the work much softer. Prepared for the connection of a self-filtering suction system that picks up the dust during processing directly from the working point.