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The new High Teck waterproof sanding sheets feature silicon carbide abrasives mounted on flexible, waterproof paper, ideal for creating a consistent, smooth, refined finish. Each sheet is durably resin bonded onto a waterproof paper to make sure the backing remains flexible and soft, ensuring the optimum fit to your hand or machine. These waterproof sanding sheets can be used with water, varnish, shellac, lacquer, or oil.