3M Wet & Dry Abrasive Sandpaper sheets from the leading abrasives manufacturer, 3M. For the preparation of cars undergoing repair, you can use 3M wet or dry sanding paper for sanding old finishes, fine featheredging plus surface work. 3M Wet & Dry Sandpaper is a silicon carbide, closed coat product bonded with a waterproof resin. This enables the product to work when wet, with no loss of abrasiveness. Made by 3M one of the leading abrasive manufacturers in the world. These Wet & Dry Abrasive Sandpapers are supplied in a packet of 25. Grit Size P1200