3M™ Wetordry™ Paper Sheets 734. 3M Wetordry Paper Sheet 734 is a sharp, abrasive silicon carbide material on a flexible and conformable water resistant paper backing. Features and Benefits. Longer life Good surface quality Wide range of grades available Wet and dry sheet for impeccable finish on metal, plastic, resin or polyester surfaces Sharp, abrasive silicon carbide mineral ensures long product life and good surface quality Water resistant paper backing for easy handling