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Flexovit Waterproof Sanding Sheets 230 x 280mm - Flexovit 63642526303, These Flexovit waterproof sanding sheets can be used either wet or dry and provide a highly flexible high quality silicon carbide abrasive. Waterproof paper is specially treated so it is ideal for use with water or other lubricants. The paper lasts longer and gives a smoother finish when used wet as the water cleans, lubricates and helps prevent clogging. Flexovit 63642526303 Waterproof Sanding Sheets 230 x 280mm Fine 400G - 3 Pack