3M Paper Sheet 346U is constructed of aluminum oxide and comes in a range of grades and sizes to accommodate many different projects. The paper backing is durable for coarse sanding, yet flexible enough to be used on curved surfaces. Its cut-rate and durability make this an excellent choice for blending the joints of connecting pieces in wood- and metal-working.

Aluminum oxide is a very hard mineral that maintains sharp points on the grains much longer than natural abrasives such as emery or garnet. The abrasive grains are adhered to the sandpaper with some space between them, known as open-coat construction, to minimize the buildup of dust on the surface of the paper, which would otherwise load the abrasive points. Loading often results from sanding soft materials and can clog the abrasive, shortening the usable life of the sandpaper sheet.