Wet/dry paint-preparation and finishing sheets for use on all surfaces have a closed-coat silicon carbide abrasive applied to a paper backing. Paper-backed wet/dry abrasives are flexible and can be used dry or with water or another lubricant to prevent loading and minimize dust. Silicon carbide is a sharp synthetic abrasive that provides a fine finish in low-pressure applications such as finishing and painting preparation. It breaks down faster than aluminum oxide. Closed-coat abrasives have abrasive grain across the entire surface to provide a smoother finish and faster material removal than open-coat coverage. Compatible surfaces and substrates include paint, plastic, composites, gelcoat, fiberglass, and carbon steel.