The Mirka Wet & Dry Sandpaper Sheet 80G is a high-quality abrasive paper designed for both wet and dry sanding. Its manufactured by Mirka, a brand known for its commitment to quality and innovation. This sandpaper sheet is made with waterproof material, making it suitable for wet sanding applications where water or other liquids are used as a lubricant to reduce heat and dust. With an 80G grit rating, it offers coarse abrasion thats perfect for removing heavier layers of material. Its flexibility allows it to mould around contours and into corners for comprehensive sanding.