Mirka 23-145-240 Goldflex Soft Foam Back Abrasive Pad is a fine-grit hand sanding abrasive built for controlled finishing on contoured and hard-to-reach surfaces. This is a foam-backed abrasive sheet designed for dry sanding and surface prep on irregular details, curved profiles, and delicate finished surfaces. Model Number: 23-145-240.

The big advantage here is the soft 1/16 inch foam backing. Instead of digging into high spots the way a stiff sheet can, the foam helps spread pressure more evenly across the work surface. That matters when you're sanding paint, primer, lacquer, plastics, fiberglass, or wood where it is easy to cut through a finish if the abrasive is too rigid or too aggressive.

The 240 grit rating puts this Mirka abrasive in the fine-sanding category. In real use, that makes it better suited for refining a surface, smoothing filler edges, prepping for the next coat, or cleaning up detail areas rather than heavy material removal. If you're doing automotive refinishing, woodworking touch-up, or marine surface prep, this grit is the kind of choice you make when finish quality matters more than speed.

Goldflex-Soft was developed specifically for hand sanding profiled surfaces and irregular details that are awkward to reach with a machine sander. The foam base is easier to grip during longer sanding sessions, and that alone makes a difference when you're working around trim lines, body contours, corners, and tight transition areas. It is a practical abrasive for the spots that usually slow the job down.

Mirka also calls out a special stearate coating to help resist clogging during dry sanding. That is important with paints, primers, soft woods, resinous materials, and similar surfaces that can load up an abrasive quickly. Less clogging means the sheet cuts more consistently and stays useful longer, instead of glazing over after a short stretch of work.

On the material side, this abrasive pad is suitable for hardwood, soft and resinous wood, MDF, HDF, veneer, particle board, plastics, lacquer, primer, paint, metalworking applications, and fiberglass. That wide range makes it a strong shop consumable for bodywork, cabinet work, marine refinishing, and general finishing tasks where hand control is still the best way to get the result you want.

If you spend a lot of time sanding shaped parts, edge profiles, repaired panels, or coated surfaces that cannot afford deep scratches, this is the kind of abrasive sheet worth keeping on hand. It is not the product for aggressive stripping, but it is a smart pick for finish prep, detail sanding, and careful blending work where feel and surface control matter.

Mirka 23-145-240 Goldflex Soft Foam Back Abrasive Pad is the right call for detail sanding

If your work has curves, coatings, or finish-sensitive surfaces, this foam-backed abrasive gives you better feel and a lot more forgiveness than a standard stiff sanding sheet.

• Who it's for: Auto body techs, woodworkers, marine refinishers, and anyone doing hand sanding on shaped parts or finish surfaces.
• Why it stands out: The soft backing, fine 240 grit, and anti-clog stearate coating make it well suited for controlled dry sanding where surface quality matters.
• Worth knowing: This is a finishing and prep abrasive, not a heavy stock-removal sheet. Pick it when you want control and a cleaner surface, not when you need to strip material fast.

• Is this abrasive meant for wet sanding? No. The available product data specifies that it is suitable for dry sanding.
• What kind of work is 240 grit best for? 240 grit is best for fine sanding, finish prep, smoothing between steps, and detail work rather than aggressive material removal.
• What materials can it be used on? It is listed for use on hardwood, softwood, MDF, HDF, veneer, particle board, paint, lacquer, primer, plastics, and fiberglass.
• Why use a foam-backed sanding sheet instead of a regular sheet? The soft foam backing helps the abrasive follow contours and spread pressure more evenly, which reduces the chance of sanding through coatings on irregular surfaces.