This lapping film is 100% made in the USA. These microfinishing lapping sheets were developed for industry applications and can be used to flat lap or polish just about anything. This lapping film contains carefully graded aluminum oxide particles that are electrostatically coated onto a high strength polyester film backing. This fast cutting, water resistant abrasive provides precise, consistent, close tolerance finishes, and are available in a wide range of precise micron grades to meet any sharpening or polishing need. They can be affixed to a hard flat surface (usually 1/4 inch glass) and used to get a scary sharp edge on wood chisels or plane irons. They can be wrapped around contoured sticks and used to sharpen carving tools. They can put a wicked sharp edge on all kinds of knives. They can also be used to put a fine polish on jewelry or gem stones. These are PSA (Pressure Sensitive Adhesive) backed. They have a 3 mil high-strength polyester film backing which is less likely to tear than traditional wet or dry sandpaper. The sheets are not marked so using their color is the only accurate way to identify them.