3M"s extensive line of marine sandpaper and masking tape delivers the ultimate in performance for surface preparation and coating application to any marine surface. Specifically designed to perform in the harsh marine environment, 3M quality in every product guarantees the results your boat deserves.The standard for Wet-or-Dry sandpaper, this paper utilizes a silicon carbide abrasive bonded with a waterproof resin to an improved paper backing, resulting in an improved rate of cut, increased abrasive life, increased flexibility, and a uniform, consistent finish. Uses include sanding new surfaces, burnishing old finishes, and feathering fine edges. 9" x 11".