Flexovit Waterproof Sanding Sheets can be used wet or dry and is a highly flexible high quality Silicon carbide abrasive. Waterproof paper is specially treated making it ideal for use with water or other lubricants. The paper lasts longer and gives a smoother finish when used wet as the water cleans, lubricates and helps prevent clogging. Size: 230 x 280mm. Ref: UTTK13645