3M Wet & Dry Abrasive Paper sold by the sheet. This abrasive paper is used with liberal amounts of water to prevent the paper from clogging and therefore uses a resin bond to attach the abrasive particles to the waterproof backing. Different grades or ´grits´ are available which refer to the size of the particles of abrading materials embedded in the paper, the higher the number the finer the abrasive properties. For example, to remove a significant amount of material from a surface use 120 grit but to produce a good finish and remove scratches use 1200 grit. Available in the following grits... 120 (Course) 180 320 600 800 1000 1200 (Fine) Most repairs would need a selection of grits to produce a good finish. Priced per sheet.