3M extensive line of marine sandpaper and masking tape delivers the ultimate in performance For surface preparation and coating application to any marine surface. Specifically designed to perform in the harsh marine environment, 3M quality in every product s The results your boat deserves. The choice for do-it-yourselfers for sanding a wide variety of materials. Made of aluminum oxide, it is an extremely tough and durable sandpaper for dry sanding by hand or with an electric sander. Set of 4. ( 00051144090051 , 00051144090051 , 00051144090051 , 00076308933227 , 50076308933222 , 70076308933226 )