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Provides a unique, consistent finish. Coated with micron graded aluminum oxide, resin-bonded to polyester film. The non-woven, flexible, and lint-free backing allows for easy finishing of interior surfaces and contours. Use wet or dry. Each sheet measures 8 1/2" x 11". Made in USA. Listed in the table below in order from finest (1 micron) to coarsest (30 micron).