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3M 216U Gold sandpaper features gold resinite Fre-Cut aluminum oxide abrasive material. These sheets are intended for Dry sanding only. Standard 9" x 11" Sheets, sold in sleeves. 3M 216U Gold Sandpaper lasts a long time and is one of the best for dry sanding. Leaves no residue. Great for sanding water based finishes. Resin-coated aluminum oxide paper. Used for sanding bare wood, coating removal, and between-coat sanding. This sandpaper is known for its fast cut rate, flexibility, and consistent results.