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Matador Polishing Papers are premium coated abrasives, perfect for surface finishing. These waterproof papers can be used wet or dry, and produce a finer finish than other coated abrasives. And a finer finish is easier to polish. All Matador Wet-or-Dry Polishing Papers are backed with extremely flexible "A" weight paper and are resin bonded. Sheets will not curl when wet. Use on precious metals, copper based alloys, pewter, wood, stone, paint, steel, etc. All sheets measure 9" x 11". Choose from among 15 grits (180 to 7000 grit). Made in Germany by Starcke GmbH & Co. The 180 grit is the coarsest, and 7000 grit is extremely fine.