10 pack of Double Sided Emery Board Grit 100/180 Grit Nail File
 
100 Grit: Ideal for artificial nails and toe nails, suitable for shaping,
180 Grit: Ideal for natural nails.
The mid-layer plastic backing is durable. The foam core is firm but still somewhat flexible, to  help prevent your nails from being filed too harshly.