Mirka Sheet Wet & Dry is engineered for precision wet sanding of lacquered finishes between coats and defect correction. This advanced abrasive excels at eliminating orange peel texture and addressing spot marks whilst maintaining sharp cutting action to the final grain, reducing material waste and extending product life. Its superior flexibility allows effortless manoeuvrability, and when used with a sanding block, delivers the smooth, uniform finish required on paints, primers, metal and composite surfaces. An essential tool for professional refinishing work.