The Mirka Sandpaper Wet & Dry Paper Sheet 1200G is a superior quality sanding material designed for precision tasks. Manufactured by Mirka, a renowned brand in the industry, this sandpaper provides excellent results on surfaces that require a fine finish. Suitable for both wet and dry sanding, it offers an even and consistent abrasive surface. Its high grit number indicates a fine texture thats ideal for smoothing and perfecting your projects surface. The durable backing sheet ensures longevity, while the waterproof properties allow it to be used in various conditions.