3M Wet & Dry Assorted Grits Sandpaper - 4 Pack Great for a multitude of DIY tasks, this pack includes four sheets of sandpaper with fine, medium and coarse grits for a smooth finish on a range of surfaces, whether you're stripping paint or smoothing bare wood. Unlike ordinary sandpaper, the silicon carbide grit surface is bonded to its backing paper with waterproof resin, so it can be used wet or dry. This means it can help reduce build-ups of heat or dust. Pack includes 1 x coarse (P240), 2 x medium (P400) and 1 x fine (P600) Can be used wet or dry