Flexovit Waterproof Sanding Sheets can be used wet or dry and is a highly flexible, high-quality Silicon carbide abrasive. Waterproof paper is specially treated, making it ideal for use with water or other lubricants. The paper lasts longer and gives a smoother finish when used wet, as the water cleans, lubricates, and helps prevent clogging. Size: 230 x 280mm. Packed in 25s.