Sandpaper, also known as glasspaper or as coated abrasive, is a type of material that consists of sheets of paper or cloth with an abrasive substance glued to one face. In the modern manufacture of these products, sand and glass have been replaced by other abrasives such as aluminium oxide or silicon carbide. It is common to use the name of the abrasive when describing the paper, e.g. "aluminium oxide paper", or "silicon carbide paper".

Paper is a thin sheet material produced by mechanically or chemically processing cellulose fibres derived from wood, rags, grasses, or other vegetable sources in water, draining the water through a fine mesh leaving the fibre evenly distributed on the surface, followed by pressing and drying. Although paper was originally made in single sheets by hand, almost all is now made on large machines—some making reels 10 metres wide, running at 2,000 metres per minute and up to 600,000 tonnes a year. It is a versatile material with many uses, including printing, painting, graphics, signage, design, packaging, decorating, writing, and cleaning. It may also be used as filter paper, wallpaper, book endpaper, conservation paper, laminated worktops, toilet tissue, currency, and security paper, or in a number of industrial and construction processes.