3M™ Imperial™ Wetordry™ Sandpaper abrasives are specially designed for wet or dry sanding. Use this sandpaper for a premiere finish on lacquers, primers, sealers, plastics and paints. Intended For final sanding or between coats.3M Imperial Wetordry Sanpaper is designed with a silicon carbide abrasive, a sharp synthetic mineral that cuts fast and smooth. Use with water or cutting oil to reduce clogging and extend abrasive life.