…is a water resistant and tough polyethylene film which is precision coated with concentrated aluminum oxide abrasive. The bonding of the abrasive particle provides flexibility and a steady hold on the film substrate. It provides a reliable finish on hard surfaces. The resin bond system between the particles and the film ensures an absolute permanent and consistent processing of the surface. The integrated aluminum oxide bond with accuracy onto the polyethylene backing material.  1A-Finishing Film offers a repeatable precision finish on extremely hard and hardened materials.