Tired of buying cheap sandpaper that clogs or doesn't last? If so, now you can afford to step up to Norton professional quality abrasives. These sheets offer superior sanding performance for a premium surface finish. Excellent on all surfaces and coatings. They will not clog, tear or transfer color. Premium heat-treated aluminum oxide abrasive P-graded for 3X longer product life and 3X faster cut rate than conventional aluminum oxide products. Aluminum oxide. Handy Packs contain 3 sheets. Job Packs contain 20 sheets.