This 60-piece sanding sheet set includes sheets measuring 93 x 172 mm and 86 x 27 mm. Each size features 5 sheets of P40 grit, 10 sheets of P80 grit, 10 sheets of P120 grit, and 5 sheets of P180 grit. Designed for versatile use, these sanding sheets are ideal for smoothing wood, walls, paint, plastic, stone, metal, and glass surfaces.