Seems ot be just another alternative to silicon-carbide sandpaper. I did a quickie net search and found this at
http://www.woodworker.com/cgi-bin/search.exe?search=abralon&ov=441:
"Silicone-carbide mesh laminated to 1/4" thick foam, ABRALON® discs are best used wet to get flawless finishes in almost any wood coating:
When used wet, the open cell design allows water or solvent in the foam center to be forced through openings in the fabric face when compressed and absorbed back in when expanded. Foam center also provides for even surface pressure to help eliminate "finger marks" when hand sanding. To rub out wood finishes, use 5" variable speed random orbit sander with 6" hook & loop (H&L) interface pad (915-373). Spray water onto wood coating and wet sand using super-fine pad (1000 grit) to level the finish. Micro-fine (2000 grit) leaves a satin finish. Mirror-fine (4000 grit) creates a high gloss. (Keep surface damp when using pads.) Finally, polish to a mirror gloss with a polishing compound.
ABRALON® can also be used to polish solid surface materials. Begin with medium-fine (360 grit) and proceed through fine (500 grit), super-fine, micro-fine and mirror fine, stopping when desired polish is achieved."
This brief summary was also educational:
http://www.mirka.com/eng/prod/abralon.shtm--------------------
"Those who do not remember history are doomed to repeat it."
