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The Makita P-38174 is a Sanding Roll with a 320 Grit rating measuring 120mm wide x 5 metres in length, giving an excellent sanding performance for professional use. The roll can be cut into lengths for hand sanding or used with a 1/2 Sheet Sander. The grit rating is determined by the number of holes per square inch required by a sieve designed to collect the grit. The smaller the number, the coarser the cut.