The 3M 1/8" x 24" 60 Grit Coated Ceramic Aluminum Oxide 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 can be used in dry or wet sanding operations and is suitable for intermediate sanding, blending, and general material preparation tasks.