The Mirka 23-364-080 PSA File Sheets are pressure-sensitive adhesive sanding sheets built for wood sanding and surface preparation. This is a sanding sheet designed for file-style sanding on wood surfaces. Model 23-364-080 uses P80 grit aluminum oxide abrasive in a 2-3/4 inch x 16-1/2 inch format, making it a practical choice for users who need a medium-cut abrasive for leveling, prep work, and general sanding.

What matters here is the balance of cut and control. P80 grit is aggressive enough to remove material and clean up rough surfaces, but it is still a common step in a normal sanding sequence instead of being a specialty grit. If you are shaping, cleaning up edges, or prepping wood before moving to finer grits, this grade makes sense.

Mirka uses aluminum oxide abrasive with a film backing on this sheet. That combination is worth paying attention to because the abrasive is a proven all-around choice for woodworking, while the film backing helps the sheet stay stable during use. For long, narrow sanding jobs, that kind of backing matters because it helps the sheet stay consistent across the full contact area.

The PSA design is also part of the appeal. Pressure-sensitive adhesive sheets are meant for secure attachment to the sanding surface or tool interface they are designed for. That helps reduce shifting during use and gives you more predictable contact, especially when you are trying to keep a flat surface even.

This Mirka abrasive is best suited for wood applications based on the available product data. It makes sense for cabinet work, trim prep, furniture sanding, and general shop use anywhere a long file sheet is the right fit. If you already use file-style sanding tools or holders and want a medium-grit sheet in a long format, this is the kind of consumable you buy to keep work moving without overthinking it.

Simple Abrasive, Useful Size, No Drama

The Mirka 23-364-080 PSA File Sheets are the kind of sanding consumable that makes sense when you need a dependable medium-grit sheet in a long file format for wood work.

• Who it's for: Woodworkers, finish carpenters, and shop users running file-style sanding setups on wood surfaces.
• Why it stands out: You get aluminum oxide abrasive, film backing, PSA attachment, and a long 2-3/4 inch x 16-1/2 inch format that is not a generic small sheet.
• Worth knowing: This is a purpose-specific sanding sheet, so the size and PSA backing matter. Make sure your holder or sanding setup is built for this file sheet format.

• What grit is this sanding sheet? It is P80 grit, which is a medium grit commonly used for material removal and surface prep.
• What material is the abrasive made from? The abrasive material is aluminum oxide.
• What material is it intended to sand? The available product data lists wood as the compatible material.
• What size are the sheets? Each sheet measures 2-3/4 inches wide by 16-1/2 inches long.