The Fein 35222952110 zirconium sanding sheet set provides high sanding performance on extremely hard surfaces, including varnish such as parquet lacquer and metal. The durable paper backing features tough synthetic resin bonding and a high-quality zirconium corundum abrasive coating for demanding floor covering and surface preparation work. The set contains 12 perforated sanding sheets for a large triangular sanding pad, with hook and loop fastening for use with or without dust extraction.