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The INGCO 60PCS Sanding Sheet Set (AKTS938660) is a comprehensive and versatile assortment designed for efficient surface preparation across various materials. This set includes 60 sanding sheets in two sizes—93x172mm and 86x27mm—making it suitable for a wide range of sanders and applications. Each size features an assortment of grits: P40 (5pcs), P80 (10pcs), P120 (10pcs), and P180 (5pcs), providing the flexibility to handle coarse sanding, smoothing, and fine finishing tasks. Ideal for use on wood, paint, plastic, wall surfaces, metal, stone, and even glass, these sheets are built for durability and consistent performance. Whether you’re refinishing furniture, smoothing rough surfaces, or prepping for painting, this set ensures you have the right grit on hand for the job. The sanding sheets come neatly packed in a double blister for organized storage and easy access.