... .Wet/Dry aluminium oxidepaper sheetHigh quality, waterproof, soft. For polishing and finishing of paint, metal, nonmetal.structureshapegrit rangebackingabrasivescoated structuresizewaterproofnesssheetbeltrolldiscC-wt paper ... P60-----P3000 Widely used for the automobile, furniture, surface sanding, water proofing such as instrument , plastic , handicraft article , able to endure , polish ...