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The Abracs ABWD0400 are Industrial Quality Wet and Dry Paper Sheets with flexible anti-slip backing paper and resin bonded 400 grit. Abracs Waterproof Paper can be used wet or dry as a durable abrasive for hand finishing. Packed and sold in 25s inside handy dispenser boxes. Popular for use in the automotive industry. Available in a wide range of grits for progressive finishing requirements.