Mirka Wet & Dry Waterproof Abrasive Sanding Paper is manufactured with a unique latex backing to prolong the life of the paper during wet sanding procedures, Mirka Waterproof provides a fine scratch pattern for an improved final stage sanding before polishing. Mirka Waterproof Wet and Dry is recommended for manually wet sanding plastics, lacquers and composite materials. The product has a latex impregnated paper as a backing material and extra durable grit binding. Suitable for wet sanding by hand, provides a high-quality sanding finish also on coarser surfaces. A sanding block is recommended for a smooth sanding pattern. Available in the following grit sizes: P80, P180, P240, P320, P400, P500, P600, P800, P1000, P1200 at £17.95 Sheet Sizes are 230mm x 280mm. Also available in P1500 and P2000 priced at £12.95. Sheet sizes are 140mm x 230mm. All grits are sold in packs of 50 sheets.