3M PRO GRADE Precision Ultra Flexible Advanced Abrasives combine synthetic minerals, strong resins and an innovative film backing, so you can FOLD, ROLL or SHAPE into any form you need to get the job done! The ultra-flexible sheets last 15X longer than paper-backed sandpaper*, are clog resistant and can be used wet or dry. The tough backing resists puncture, tear and creases, helping the sheet keep its original shape. Great for general flat sanding. Simply wrap around your hand or on a sponge for more traction. The extreme flexibility is ideal for contoured, detailed and hard-to-reach areas. Works for both interior and exterior projects. Sheets are perforated for easy dispensing and can be stored easily for future sanding projects.