The 3M Wetordry 331Q Sanding Sheets P220 Fine are high-quality sanding sheets suitable for both dry and wet sanding. Measuring 230mm x 280mm, each sheet is made of black silicon carbide abrasive with a fine grit for smooth results. The pack contains 50 sheets, each with a paper backing for durability. Perfect for DIY projects and home improvements, these sanding sheets from the trusted brand 3M are a must-have for any woodworking or painting enthusiast.