Hitachi 939747 3-Inch by 21-Inch Sanding Belt with AA240 Grit for SB75, 10-Pack Has an AA180 grit and delivers the ultimate in performance for surface preparation To be used with the Hitachi SB75 belt sander Is best used on surfaces of wood or steel 10-pack of sanding belts Comes with a 30-day limited warranty Has an AA180 grit and delivers the ultimate in performance for surface preparation To be used with the Hitachi SB75 belt sander Is best used on surfaces of wood or steel This a 10-pack of sanding belts Comes with a 30-day limited warranty