Consumables
Sandpaper Sheets

Simon Eugster – Simon / ?! 12:43, 14 May 2008 (UTC), CC BY-SA 3.0, via Wikimedia Commons
Sandpaper sheets are flat abrasive paper, sold in standard sizes (9"x11" full sheets, cut down into quarters or thirds for hand use) rather than the round, hook-and-loop discs made for orbital and random-orbital sanding discs chuck into a power sander. Wrapped around a sanding block or simply folded and held by hand, sheets are the standard choice for hand sanding, detail work, and anywhere a power sander's disc shape or aggressive stock removal isn't wanted.
Grit numbering works the same as on discs -- lower numbers are coarser, higher numbers finer -- and the same progression logic applies: skipping too many grit steps between passes leaves the coarser grit's scratch pattern visible under a finish that a smoother final grit should have removed.
Images

Product: Four grits, coarse to fine. Each one has to remove the scratches the last one left, which is why skipping grits costs more time than it saves. — Simon Eugster – Simon / ?! 12:43, 14 May 2008 (UTC), CC BY-SA 3.0, via Wikimedia Commons