Abralon Sanding Discs are manufactured with a foam backing, silicon carbide grain, and special Abralon coating to ensure corrective sanding, matting, and surface structuring on different materials Abralon is a unique multifunctional patented sanding material developed for flexible sanding of both smooth and profiled surfaces that creates a smooth sanding pattern on angled surfaces and edges The flexible weave allows water and air to pass freely, resulting in a cleaner sanding process and a long-lasting abrasive, while the foam provides an even surface pressure to the abrasive fabric With headquarters and production located in Finland and 18 subsidiaries located in Europe, Middle East, North and South America as well as Asia, Mirka is a globally expanding company exporting and selling products to over 100 countries Mirka Ltd is a world leader in surface finishing technology and offers a broad range of groundbreaking sanding solutions for the surface finishing and precision industry while providing ergonomic and functional benefits to all its users