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

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http://dictionary.reference.com/search?q=sandpaper&r=66

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This article details everything you ever wanted to know about sandpaper. It's written in a F.A.Q format and is easy to read.
http://www.woodzone.com/articles/sandpaper/index.htm