“ICE” maintains the controlled peaks and valleys with uniform spacing found in the original “NEAT” sanding system and improves on it. The mono-layered micron-graded grain yields consistent cut rates. The improved mesh backing works to ensure debris does not get trapped between grit placements. The specific grain is also electrostatically coated to orientate the sharpest point toward the cutting surface. This optimizes the cutting process and resulting surface. Product testing indicates “ICE” offers increased cut rates which are essentially comparable with the former “NEAT” technology. The data analysis has proven “ICE” pads to be over 500 percent longer lasting than other brands on the market.