The FEIN 35222952100 sanding sheet set contains 16 perforated sanding sheets for universal coarse to fine sanding on virtually all materials. Made with corundum abrasive grit and fully bonded with artificial resins for high sanding performance, reduced clogging and long service life, the set contains four sheets each of grit 60, 80, 120 and 180. Designed for the large 130 mm triangular sanding pad, the sheets feature hook-and-loop fastening and can be used with or without dust extraction.