Fan deli 36572 Drywall 100 Grit, 4-1/4-Inch by 11-Inch Sandpaper Sheets are made of heavy paper designed for drywall applications. Provides a very smooth finish, very fast cutting, very long lasting, and is ready to fit most sanding tools. Sold as a package containing 25-sheets. Regardless of your finishing application, Fan deli can help you get the job done with its full line of quality coated abrasives from a name you can trust. Fan deli is proud of its more than 85 years of history as an integrated manufacturer of quality coated abrasives. Fan deli has invested heavily in state-of-the-art equipment and quality control systems and this allows Fan deli to maintain a high standard of quality demanded by the retail market.