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These are 3 Tamiya Finishing Abrasive P320 Sheets. FEATURES: A proper foundation for painting is the most important part in finishing a model! Gray colored on paper backing Cut to desired size INCLUDES: Three Finishing Abrasive P320 Sheets SPECS: Sheet Size: 9" x 3-5/8" (229mm x 92mm) tlw 5/31/07 ir/jxs