This is a Tamiya 180 Grit Sanding Sponge Sheet, a flexible sponge base with an abrasive coat of sanding sheet that is well-suited for removing protrusions on plastic models and also finishing materials such as wood and metal. The sponge's flexibility allows the finishing of curved surfaces and hard-to-reach corners. The sheet can be easily cut into the desired shape/size using a modeling knife. This product is suitable for wet sanding use.
Note:  Nine different levels of abrasion available (Each sold separately): 180, 240, 320, 400, 600, 1000, 1500, 2000, 3000 
Features:
Aluminum oxide Abrasive material
5mm Sponge thickness
114 x 140mm
Suitable for wet sanding use
Includes:
(1) Tamiya Sanding Sponge Sheet (180)