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The INGCO 50Pcs Sanding Sheet Set (AKFS145115) is a versatile and comprehensive sanding solution suitable for various materials including wood, metal, paint, plastic, stone, and glass. Each sheet measures 145mm x 114mm, making them compatible with most palm sanders and sanding blocks. The set includes an assortment of grits—10 sheets of P40 for heavy material removal, 15 sheets of P80 for smoothing, 15 sheets of P120 for fine sanding, and 10 sheets of P180 for finishing—ensuring the right abrasive for every stage of your project. Perfect for woodworking, refinishing, or general surface prep, the sheets are neatly packaged in a double blister pack for convenient storage and easy access.