Use Wet Or Dry For Sanding Old Finishes, Fine Featheredging Plus Surface Work. It Is A Silicon Carbide, Closed Coat Product Bonded With A Waterproof Resin. For Producing Rich Satin-Smooth Finishes Of Professional Quality On Lacquer, Varnish, Enamel And Synthetic Coatings. Silicon Carbide Mineral Abrasive And 9"W X 11"L Sheets.