A rugged abrasive cloth that is gentle on lightweight drywall compounds. Wet-Kut utilizes aluminum oxide abrasive grains which are not as sharp but are harder than silicon carbide grains (commonly used for sanding drywall). This makes it less aggressive on lightweight compounds while lasting longer than traditional drywall abrasives. A fully waterproof, acrylic epoxy adhesive securely bonds the grain to a durable J-weight backing (like denim jeans) eliminating grain shedding as well as sheet tearing. Wet-Kut effectively sand all types of drywall compounds and plaster walls, whether the final finish requires smooth wall or texturing. By eliminating the need to initially break-down the abrasive, by sanding smoother and lasting longer than other drywall abrasives, Wet-Kut is truly the professionals' choice.