【DRY & WET USE】- Wet or dry sandpaper sheets can be used with water, varnish, shellac, lacquer, or oil, suitable for both wet and dry sanding. 【HIGH QUALITY】- Resin bonded sandpaper ensures paper backing flexible, which make a good fit to your hand or machine; it is electro coated so that it will not fall apart, tear or crumble off during use.