Mirka Ltd is a world leader in surface finishing technology. Sand faster and longer with our new abrasive. A clogging resistant coating and the new Multifit hole configuration will let you sand without dust. Mirka’s unique approach to dust-free sanding, wet / dry sanding explains why you will find them in bodyshops all over the world. Mirka sanding discs work great for removing heavy oxidation from faded gel coat and fiberglass surfaces, as well as restoring dull, yellowed headlight lenses.