Mirka Abrasives 23-170-040 Gold 2-3/4"x17-1/2" Non-PSA File Sheets, 40-grit, 50/box- Resin bonding.Provides superior grain support. Special stearate coating.Maximizes resistance to clogging and loading. Excellent grain distribution.Provides consistent quality performance. Flexible C/D weight latex backing combines toughness with flexibility.