The DV/CV 371 is a silicon carbide sheet on treated wet strength D/C-weight paper with close coat, for wet and dry sanding across a wide range of surfaces — steel, stainless, non-ferrous metals, wood, wall, paint, varnish, and lacquer. Treated wet strength paper is the backing specification for multi-surface applications: it maintains structural integrity in wet sanding conditions where standard paper disintegrates, which is why this sheet covers the full grit range from coarse material removal through to ultra-fine flatting at P1200.