Sandpaper is a form of paper where an abrasive material has been fixed to its surface. Sandpaper is part of the "Coated abrasives" family of abrasive products.
http://en.wikipedia.org/wiki/Sandpaper

Uneeda offers a wide variety of superior quality coated industrial abrasives for every sanding, grinding and finishing application.
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http://dictionary.reference.com/search?q=sandpaper&r=66

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http://thesandpaper.net/

Offers wet-dry sandpaper, hook and loop and stick-on discs, cloth-backed belts, drum sander rolls, and bulk tack cloths.
http://www.sandpaper.ca/