Specially treated backing and resin allow use both wet and dry, especially suited for final smoothing of varnish, paint and so on. Use: Iron, Non-Ferrous Metals, Alloy Steel, Stainless Steel, Wood, plastic This material is also used in automotive body shops for final color sanding of paint Other uses include polishing of plastic and glass pplications include sanding of furniture finishes such as varnish, lacquer, shellac or oil. silicon carbide sheets for wet or dry use. Wet/dry sandpaper is made from sharp synthetic silicon carbide, cuts fast and smooth for wet or dry sanding between coats of varnish, paint or other finishes, sanding metal for repainting or prior primer coat, and wet finishing of plastic/fiberglass and top coats. Time and money are more important than ever, and our long lasting sandpaper allow you to get the job done sooner and more economically. Use with water or oil to reduce clogging and extend abrasive life.