The 3M 1/4" x 24" 120 Grit Coated Ceramic Aluminum Oxide Fine Abrasive Belt is designed for high-efficiency material removal. The heavyweight polyester backing provides durability for high-pressure applications and allows use in both wet and dry conditions. A built-in grinding aid minimizes heat buildup, improving performance on stainless steel and other exotic metals. The durable resin bond resists heat-related deterioration, ensuring consistent performance and prolonged service life.