The ABNA Corp RPHLC0360007 is a waterproof abrasive sheet, commonly known as wet/dry sandpaper, designed for fine sanding and finishing applications. This 9x11 inch sheet features 360 grit silicon carbide abrasive grains bonded to a waterproof latex-treated paper backing, ensuring durability and consistent performance. The silicon carbide abrasive is known for its sharpness, making it effective on various materials including metal, wood, plastic, glass, and automotive finishes. Its waterproof construction allows for wet sanding, which helps to prevent clogging, reduce heat buildup, and achieve a smoother, more uniform finish. It can also be used for dry sanding. This abrasive sheet is suitable for tasks such as automotive refinishing, metal polishing, woodworking, and smoothing delicate surfaces.