The 3M Pro Grade Precision Sanding Sheets 180 grit fine makes sanding your surface a breeze with its no slip grip backing and high-quality materials. Each large sheet is perfect for customizing to your needs, and its unique coating resists clogging. Recommended for sanding wood, drywall, or metal, each sheet can be used on wet or dry surfaces, and the durable backing stands up to the job. 22.8 cm x 27.9 cm. 3 sanding sheets per pack.