Abralon creates a smooth sanding pattern on angled surfaces and edges, while minimizing the risk of pressure marks. Constructed with a fabric face, foam center, and a grip backing. Abrasive grains are bonded evenly to the fabric face and openings in the fabric allow water, solvent and air to flow freely around the abrasive. Use wet or dry for final finishing on solid surface material - works especially well when sanding contoured surfaces, corners and sharp edges. Foam center also provides for even surface pressure that helps eliminate finger marks when hand sanding.