These 260L Finishing Film discs are made for use on finishes (lacquer, varnish, polyurethanes, etc). Film backed for durability and flexibility and coated with a high performance aluminum oxide grain. Can be used wet or dry. They are stearated to be non-loading and can be cleaned easily with a damp sponge. Use for leveling between coats and removing orange peel. They will bring a high sheen when used through 1500. Can be used on wood or metal to produce a consistently fine finish. They have a loop backing and are compatible with any hook and loop holder.