Mirka Abralon is a new generation of sanding discs designed for all applications that require precision and finest quality finish. Abralon discs are constructed on soft foam backing, therefore, these are perfect for sanding and polishing angled surfaces and edges. Soft foam eliminates the risk of pressure marks on smooth or profiled surfaces. Abralon can be used for dry and wet sanding as it combines the characteristics of non-woven products and abrasive sponge/cloth. Mirka decided to incorporate open cell design in their Abralon disc so it can hold more water or lubricant when wet sanding. We strongly recommend Abralon range for automotive refinishing and furniture restoration. Abralon discs are flexible and resilient, the thin yet strong fabric face is very pliable. the red foam cushion layer keeps the fabric face planted atop surface being sanded, allowing the attached abrasive particles to accurately contour to complex shapes. The results are far superior to those achieved when traditional film or paper backed discs are used for contour sanding.