Sandpaper is rated in “Grit”. The P100, P220 or simply a number are the grit ratings. Grit is related to particle size. The larger the particle the low the grit number. The higher the grit the smoother the wood will become. We usually use lower grit sandpaper (rougher) to take more material off of a surface. We then use higher grit (less rough) to smooth out the surface.