3M Pro Grade Precision Ultra Flexible Sanding sheets feature an innovative film backing, so you can fold, roll, or shape it into any form you need to get the job done! The ultra-flexible sheets last 15 times longer than conventional paper-backed sandpaper, are clog-resistant and can be used wet or dry. The tough backing resists puncture, tears and creases, helping the sheet keep its original shape.Features: Anti-load coating for long life Great for interior and exterior projects Sheets are perforated for easy dispensing Can be used wet or dry Can be used on all surfaces