The polishing cloth is composed of "MicroMesh Polishing Abrasives", or other wise known as "The Great Equalizer". Now ANY modeler can achieve a glass-smooth gloss finish using almost any type of paint, including spray paint. These cloths are used to eliminate "orange peel", dust marks, runs, edge pooling, and other finish blemishes. This system uses a series of fine grit abrasive polishing cloths to gently smooth out the paint surface imperfections and establish a uniform s surface for final waxing. Start with a courser grit to smooth out the initial finish and end with the finer grit to buff away the marks left behind by each previous grit until a glass smooth final paint finish is let. This is a paint removal system, and you must work from grit to grit until you get to the 12000 grit.