3M (815) 02138 3M™ Paper Sheet, 346U, P40, D-weight, 2 3/4 in x 17 1/2 in (69.9 mm x 444.5 mm), 100 sheets per inner, Colour: Gold, 3M Stock No. 7000118368

The 3M™ Paper Sheet 346U is constructed of aluminum oxide and comes in a range of grades and sizes to accommodate many different projects. The paper backing is durable enough for coarse sanding, yet flexible enough to be used on curved surfaces. This sandpaper's cut rate and durability make it an excellent choice for blending the joints of connecting pieces in wood and metalworking.