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Triangle sanding sheet 140mm. Manufactured. to fit onto a 140mm triangle shaped orbital sander. SIZE: 140mm x 94mm. GRIT: P180. HOLES: Yes. ABRASIVE: Aluminium Oxide. BACKING: Hook and loop. Application: These abrasives have the shape as per picture on the right and are made of. aluminium oxide. The backing is hook and loop and fits 140mm triangle shaped orbital sanders. The. sanding sheets are used to sand either wood or metal. and allows for corner sanding.