The FinePower LFS0621 sanding sheet with P60 grit is designed for use with orbital sheet sanders and provides efficient finish sanding. The abrasive sheet is a versatile solution for thorough processing of wood, plastic, paint, metal, putty, and other materials. Heavy-duty, wear-resistant paper with hook-and-loop backing serves as the base of the sheet. The FinePower LFS0621 set includes 5 sheets measuring 185x93 mm. The sheets feature 8 dust extraction holes for efficient removal of dust and debris.