The PL 31 B has proven to be the ideal abrasive for flawless finishing on wooden surfaces and decorating on varnish, paint and fillers. Offering a multitude of application options, this abrasive paper makes it possible to work on surfaces large and small with maximum precision. Greatly appreciated by motivated do-it-yourselfers and professional craftsmen alike, the PL 31 B comes in various grit sizes and is a must-have for every toolbox.