Comes with 1 120 Grit Belt, 2 120 Grit Belts, 2 3600 Grit Belts, and 1 ultra fine 12000 Grit Belt, Additional 12000 Grit Belt provides for razor sharp edges, Coarse Grit Belt can be used as miniature belt sander, while ultra fine grit belt can be used for polishing, Contains: 1) Coarse Grit Norton Norax X200 (200 micron equivelent to P120 ), (2) Medium Grit Norton Norax X65 (65 micron equivelent to P220), (2) Fine Grit Micro-Mesh 3600 (3600 micron honing belt), and (1) Ultra Fine Grit Micro-Mesh (12000 micron honing belt), SKU: ISN12293