Tamiya 87162 Sanding Sponge Sheet 240. Grit size equivalent 120-180
★This sanding paper features aluminum oxide particles and is backed on 5mm-thick sponge. ★The sponge gives this product excellent flexibility, and makes it extremely useful to anyone working with plastic models, for example when smoothing off cut joints. It can also be used with wood and even metal. ★It can be cut into smaller sizes using a modeler's knife, and is OK to use for wet sanding. ★