A bit more expensive than I would like, but I understand it's a bit more of a specialty part than a stanard piece of sandpaper. Works just fine, has reasonable life, and is easy to change out or reapply to the multifunction tool. I wish the corners were sold separately. I end up tossing the whole sheet when the corners are smoothed off, which is a waste. I tried cutting up the rest but it's hard to make the angles match, etc.