Birthed in the auto body industry, this excellent hand sanding block is made from high impact ABS plastic (it wont break if you drop it), its comfortable contoured shape fits the hand extremely well, and it has great heft. The superb design of its all stainless steel clip mechanism is one of the fastest and easiest to use. It requires little sandpaper to attach (cutting sandpaper waste), you can load multiple sheets at a time, and it wont ever rust. Use wet/dry paper a lot? The block floats in a bucket of water, allowing built-up particles float away. Colored blocks make it easy to assign different block to each grit. Works with 1/4 sheet sandpaper or 2-3/4" wide file paper. Made in the USA.