Abralon Mirka DA Sanding Discs. Abralon is a unique multifunctional patented sanding material developed for the flexible sanding of both smooth and profiled surfaces. Abralon creates a smooth sanding pattern on angled surfaces and edges, while minimizing the risk of pressure marks. Abralon is especially suitable for use in the automotive and marine industries. The flexible weave allows water and air to pass freely, making the product suitable for both dry and wet sanding, either by machine or hand. Abralon Mirka is also suitable for the finishing and pre-polishing of gelcoat, SMC, glass reinforced plastic (GRP), lacquers, etc. Supplied in a box of 20. P1000 Grit.