3M Film Sheet 260L is a film-backed abrasive that delivers best-in-class finishing performance in collision repair and other applications. It features aluminum oxide, 3M's longest-lasting, fastest-cutting abrasive, on a durable, film backing – ideal for paint prep and removing paint defects before compounding. This roll abrasive is part of the film-backed 3M abrasive family.Use 3M Film Sheet 260L for paint prep, finishing, and defect removal in collision repair. With its aluminium oxide abrasive and durable film backing, this sheet delivers fast cuts and long-lasting performance. The resin bonding resists heat for added durability, while the tear-resistant film backing ensures a consistent finish across applications. This sheet is an essential part of 3M's family of film-backed abrasives for the automotive industry.