Water resistant abrasive paper named wet sandpaper sheet  is a coated abrasive tool made of water resistant Kraft paper and latex paper matrix, synthetic resin as adhesive, and silicon carbide or corundum as abrasive. It is characterized by water grinding, high surface finish of workpiece, and no dust pollution during operation. It is suitable for grinding and polishing furniture, wood, plastic handicrafts, machine tools, automobiles, ships, instruments and Machine element.