The FinePower LFS0321 sanding sheet is designed for use with orbital sanders. The accessory is a universal solution for thorough processing of wood, plastic, paint, metal, putty, and other materials. The P240 grit abrasive surface provides high sanding efficiency and wear resistance. The base of the sheets is thick, wear-resistant paper with hook-and-loop backing (Velcro). The sheet design features 8 holes for quick dust and waste extraction. The FinePower LFS0321 set includes 5 sheets measuring 185x93 mm.