Mirka Abrasives 23-170-180 Gold 2-3/4"x 17-1/2" Non-PSA File Sheets, 100/box, 180-grit- 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.