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The Abracs ABWD0600 is a pack of 25 Industrial Quality Wet and Dry Sandpaper Sheets. They have a flexible anti-slip backing paper and resin bonded 600 grit for fine sanding. This waterproof sandpaper can be used either wet or dry as a durable abrasive for hand finishing. At Toolstop these sanding sheets are available in a wide range of grits for progressive finishing requirements.