The FinePower LFS0421 sanding sheet is a reliable accessory for use with orbital sheet sanders. The sheet features a P320 grit size, providing thorough processing of wood, plastic, paint, metal, putty, and other materials. The abrasive surface is distinguished by wear resistance and a long service life. The base of the sheets is made of heavy paper with hook-and-loop backing. The sheet design features 8 holes for fast dust and debris extraction. The FinePower LFS0421 set includes 5 sheets measuring 185x93 mm.