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United Abrasives Dry Wall Sanding Sheet. 220 Grit. Cloth screen impregnated with silicon carbide grain. Use wet or dry, these sheets are strong, long-lasting and non-loading. Open coat structure prevents clogging and loading in extreme applications. For use on wood (body filler, paint, fiberglass), concrete (ceramic, marble, cement) and metal (ferrous and non-ferrous).