Timber, fiberglass, steel, ferro, show me a cruising boat and I'll show you a sanding job that has to be done. Varnish work on deck, interior cabinets, topside paintwork, engines - sandpaper is a fact of life on a boat. Use sand paper for more than a few minutes and you'll often find the tips of your fingers wearing thin. Usual solution is to tap your finger tips with masking tape. Works okay, but hard to get off and not very long lasting. We've found an almost perfect solution guard-tex tape, made by General bandage company and used more often in the electronics assembly industry to protect workers from the sharp corners of tiny screws or wires. This is simply latex impregnated gauze that sticks to itself and comes in 3/4 inch wide rolls. I usually order a package of 16 rolls at a cost of about $20.00 US and find this lasts me two or three years of normal usage. To remove the tape, just wet your fingers and the protectors slide off. Larry really likes the stuff because it gives you a better grip of the sandpaper and, because it protects your fingers, lets you sand harder (and longer) than normal. It can be found at www.safety-products.com or direct from General Bandage Company, P.O. Box 909, Morton Grove, Ill 60053 847-966-8383