This 100 piece set of 5 inch abrasive red sandpaper with a P 120 grit is perfect for power sanders. It is ideal for smoothing and shaping wood, metal, and other surfaces. The sandpaper is made of high-quality materials that ensure durability and long-lasting use. The P 120 grit is perfect for removing rough spots and preparing surfaces for painting or staining. This set is a must-have for any DIY enthusiast or professional woodworker.