Highly-durable sandpaper with enhanced strength and water-resistance Highly-durable sandpaper with enhanced strength and water resistance by impregnating RESIN into the paper part. Its high water resistance over general water-resistant sandpaper makes it harder to tear even when wet, and the folded part is less likely to crack, making it suitable for polishing details with corners. Optimal for FF Board (File Board) (sold separately). Set B consists of 4 pieces of #1000, #1200, #1500, and #2000, which are ideal for starting sharpening after using Set A. Perfect for use with the optional MIGAKI-Kamiyasu Series. Resin is impregnated into the sandpaper, giving a firmness that enables solid sharpening with the corners and edges of the sandpaper. Waterproofing treatment makes it hard to tear even if used in water. The folded sand surface is resistant to cracking for easy use. Besides, the backside is non-slip, so the sand surface does not twist when folded. Perfectly matches with filing boards, such as FF Board and Mini FF Board. Made from Kovacs with high reliability.