4 X 27 Inch Premium Abrasive Sanding Belts in Zirconia, Aluminum Oxide, Ceramic and Silicon Carbide. We are the manufacturer! Belts are hand built in USA with a premium bi-direction tape joint to eliminate 'bump'. We carry materials for all industries, including: woodworking, metal fabrication, knife sharpening, plastics,glass, stone and rubber. 100% guarantee.