Mirka Abralon 5 inch Hook & Loop Polishing Discs - Benefits: Wet/Dry Sanding. Smoother top coat. Efficient and dust-free sanding. Abralon is a unique, multifunctional sanding material developed for tackling both smooth and profiled surfaces. The patented, flexible construction allows it to create a smooth sanding pattern on angled surfaces and edges while minimizing the risk of pressure marks. The flexible weave allows water and air to pass freely, resulting in a cleaner sanding process and a long lasting abrasive. Recommended for fine sanding of profiled surfaces and for finishing prior to polishing. Recommended to use wet.