New Micro Finishing Cloth Abrasive Tapes & Aluminum sanding frame provide a whole new level of polishing! Our formulation of Micro Finishing Cloth gives superior water resistance, softer cushion coating and greater flexibility. Color coded back print makes easy grit identification possible. Micro Finishing products are not intended for heavy stock removal, rather, to help obtain a professional finish finish. Use wet or dry. For removal of any uneven sanding marks that may remain on the surface from use of heavy stock. Obtain a professional finish you will be proud of!