The 3M 4" x 132" 60 Grit Coated Ceramic Aluminum Oxide Medium Abrasive Belt features a ceramic aluminum oxide abrasive with a 60 grit medium grade for sanding and surface preparation applications. The coated construction provides even abrasive coverage across the belt surface. Its polyester backing offers strength and flexibility for use on compatible equipment. This belt is suitable for dry or wet sanding operations, including intermediate sanding, blending, and general material preparation tasks.