ABRACS INDUSTRIAL QUALITY ALUMINIUM OXIDE SANDPAPER ROLLS ARE MANUFACTURED USING PREMIUM QUALITY  GRAIN AND STURDY, DURABLE E WEIGHT PAPER BACKING.  RESIN COATED TO RESIST HEAT AND HUMIDITY.  ABRACS SANDPAPER ROLLS CAN BE USED ON A MULTITUDE OF MATERIALS INCLUDING WOOD, METAL, FIBREGLASS AND PAINTED SURFACES.