Norton WallSand Cloth Drywall Sheets are engineered with an ultra-durable cloth backing that allows the abrasive sheet to last much longer than standard paper backed sheets. The aluminum oxide grain delivers excellent stock removal and leaves a finer, smoother surface finish than other types of abrasives. The superior flexibility of the cloth sheets allow you to sand into corners without gouging and makes it easy to apply to your sander more quickly. Norton WallSand Cloth Drywall Sheets are designed to provide professional contractors the backing needed to succeed on large drywall jobs.