The 3M 230U Abrasive Roll P40 (115 mm x 23 m) is a heavy-duty sanding roll designed for rapid material removal and surface preparation. With its coarse P40 grit, it efficiently removes rust, paint, and other tough coatings from metal, wood, and composite surfaces. Ideal for use in workshops, fabrication shops, and industrial applications, this abrasive roll provides long-lasting durability and consistent sanding performance. Its flexible backing allows for easy handling and application on flat or contoured surfaces, making it a reliable choice for professional sanding and finishing tasks.