Sheets are universal products for manual work and hand-held machines. Special versions are available designed to work certain materials (e.g. wood, metal, etc.) and users can cut or tear sheets to suit their individual needs. Sheets used in conjunction with a sanding block can be used to form various edge and surface profiles, internally and externally. With paper or cloth backings, the sheets and strips can be used for both wet and dry grinding, depending on the grade chosen.