The 100 x 147 Velcro Sheets Grit 120 (AP189) are high-quality, fine-grit sanding sheets with a Velcro backing for quick and easy attachment to sanding tools. Perfect for smooth finishing, these sheets provide an excellent surface for polishing and preparing materials for final coating or painting. With grit 120, they are ideal for sanding wood, metal, and plastic after initial sanding stages, delivering a smooth, uniform surface ready for further treatment or finishing.