The 3M 8" x 107" 60 Grit Coated Aluminum Oxide Medium Abrasive Belt features a tube-shaped design suitable for inner and outer contours. It includes an X-weight cloth backing and a resin bond construction. The belt uses aluminum oxide abrasive with a 60 grit medium grade. It is designed for use with a rubber expander wheel attachment (sold separately) compatible with die grinders or rotary drills. This belt is intended for dry sanding applications, including general shaping, stock removal, and surface preparation tasks.