Makita PT ACC Sander Belt is a coated abrasives are flexible and fine enough to be used for surface finishing. A coated abrasive comprises of 3 major components; abrasive grit, specific to the application, backing material to hold the abrasive and a bonding agent to glue the grit to the backing. The grit size is determined by the number of holes per square inch required by a sieve designed to collect the grit; the smaller the number, the coarser the cut. Makita abrasives, specifically designed for sanding wood, are made from primary grade aluminium oxide durable bonding with the most suitable backing material. Makita abrasives also work welll on metal surfaces and for any applications where static build up can lead to paper clogging. Red abrasives; white aluminium oxide with stearate to provide an anti-clogging quality, have an excellent surface finish on paint, varnish and filler with a longer life.