Flexovit waterproof sanding sheets 230 x 280mm packs of 25 flexovit 63642558242 these waterproof sanding sheets from flexovit can be used either wet or dry as a highly flexible abrasive these papers are specially treated so are ideal for use with water and other lubricantsthe paper lasts longer and gives a smoother finish when used wet as the water cleans lubricates and helps prevent clogging flexovit 63642558242 waterproof sanding sheets 230 x 280mm 320g pack of 25