Wet & Dry Abrasive Sheets are anti-slip waterproof paper which may be folded and cut to any size, with high flexibility with high cut power and quality finishing. Used for the sanding and finishing of primers, paints and lacquers, available in the following grit sizes: P120, P180, P240, P320, P400, P600, P800, P1000, P1200, P1500 & P2000