The product is a set of three 1" x 30" sanding belts with 120 grit 3 belts per box aluminum oxide abrasive material. Made by GATOR, these brown belts are suitable for use with belt sanders and are designed for fine grinding and sanding applications. Manufactured in the United States, these high-quality sanding belts are perfect for various home and workshop projects requiring precise and efficient sanding of wood, metal, and other materials. Whether you're a professional woodworker or a DIY enthusiast, these three packs of sanding belts are a must-have for your toolkit.