Use this waterproof sheet of T214 fine-grit Black Ice paper with your sanding block or sanding board to achieve excellent cutting and long life thanks to its premium, heat-treated aluminum oxide abrasive . This sheet's strong resin adhesion extends its life in wet applications, and its heavy-duty B-weight latex paper backing is environmentally stable and flexible. This waterproof sandpaper resists warping caused by moisture and is ideal for commercial contractors and DIYers who use it for finishing applications treating surfaces ranging from stainless steel and titanium to soft and hard woods.