Our polyurethane sheets measure 23″ x 55″ in size and are made of a micro-cellular, rigid foam polyurethane product supplied with or without a polishing agent within its structure. It can be used with slurries with abrasives and polishing materials for polishing ophthalmic lenses, precision lenses and any other glass or ceramic surface.  In addition, this material can be used in the fine finishing of memory discs, magnetic recording heads, precision rings and seals, silicon wafers and quartz crystals.