The Abracs Wet & Dry 320 Grit Waterproof Sanding Sheets (ABS0084 / ABWD0320) are a high-performance solution for fine surface preparation across a wide range of materials. Designed for both wet and dry applications, these versatile sheets are perfect for smoothing metal, filler, primer, paint and plastic surfaces before finishing or recoating.
Crafted with a flexible, waterproof backing and precision resin-bonded abrasive grain, the 320 grit sheets offer excellent control, reduced clogging, and a uniform scratch pattern. Whether you’re in an auto body shop, carpentry workshop, or tackling a DIY restoration at home, these sheets provide reliable and consistent performance from start to finish.





