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