The Mirka Sandpaper Wet & Dry Paper Sheet 400G is a premium quality product designed for both wet and dry sanding applications. Developed and manufactured by Mirka, a renowned brand in the surface finishing industry, this sandpaper ensures smooth finishes on diverse materials. The 400-grit rating guarantees fine abrasion, ideal for light sanding between coats of finish or to gently remove varnish layers. Its resilient, long-lasting, and its waterproof property allows for effective wet sanding without disintegration.