Sheets can be cut-to-fit 1/2 sheet, 1/3 sheet, or ¼ sheet sanders 400 grit sanding sheets are ideal for light sanding before the final coat 400 grit is best for light smoothing of latex and oil based paints, polyurethane, lacquers, and varnish Heavy duty latex backing is durable and flexible for improved hand sanding on irregular surfaces Ceramic is a tough and durable grain that is recommended by professionals for sanding a wide variety of materials including wood, metal, fiberglass, and painted surfaces