3M™ manufacturers a wide range of abrasive materials utilizing numerous abrasives, backing materials and bonding agents. These precision microfinishing lapping sheets were developed for the electronics industry but can be used to flat lap or polish just about anything. This lapping film contains carefully graded aluminum oxide particles that are electrostatically coated onto a high-strength polyester film backing. This fast cutting, water resistant abrasive provides precise, consistent, close tolerance finishes, and is available in a wide range of precise micron grades to meet any sharpening or polishing need.  They can be affixed to a hard, flat surface (usually float glass) and used to sharpen wood chisels or plane irons. They can be wrapped around shaped sticks and used to sharpen carving tools. They can put a wicked sharp edge on all kinds of knives. They can also be used to put a fine polish on jewelry or gemstones. They come either PSA (Pressure Sensitive Adhesive) backed or non-PSA backed. They have a 3 mil high-strength polyester film backing which is less likely to tear than traditional wet or dry sandpaper.