Heleta's sanding belts are made with aluminum oxide and a waterproof cotton fabric substrate. Time and money are more important than ever, and our long lasting sanding belts allow you to get the job done sooner and more economically. Designed for high speed sanding and finishing of flat surfaces on wood, plastic and fiberglass, grinding and finishing metal, blending welds and abrasive plaining of wood. Available in many different sizes and grits.