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CORNER SANDER REFILL SHEETS: 3 different grits of sandpaper each with 6pcs for use with ROLLINGDOG #90153 Corner sander. Sand evenly and easily into drywall corners for perfect smooth finishes 80,120,240 GRIT: Three levels of Aluminium oxide grit sandpaper sheets allow preparing rough surfaces for painting using 80 and 120 grit, and finishing and sanding in between coats with 240 grit HOOK AND LOOP ATTACHMENT: Easy and quick change of sandpaper with hook and loop backing, simply tear off when finished with a certain grit and press on the next level of grit 220MM x 170MM: sandpaper sheets great for wood, metal,drywall, or other surfaces LATEX PAPER BACKING: Durable latex paper allows for use wet or dry