Sanding is a crucial and initial phase in wood surface treatment that demands a comprehensive understanding of both the material being processed and the abrasives employed, along with the utilization of various machinery and techniques to achieve optimal surface quality. The primary objective of sanding is the removal of irregularities and imperfections from the wood surface, employing abrasive materials consisting of backing, bonding agents, and abrasive grains, categorized by grit size. Commonly used abrasive materials encompass sandpaper, belts, and discs. Sanding can be performed manually using sandpaper or with machines, among which belt sanders, orbital sanders, and disc sanders are renowned. It is of paramount importance to ascertain the type of finishing material to be applied after sanding, as it necessitates specific processing regimens, with surface roughness being a critical parameter. Sanding is conducted in stages, employing appropriate grit sizes to ensure no more than one grit size is skipped. The utilization of distinct machinery entails specific processing parameters, as do different wood products, each of which has its distinct processing regimens. Adherence to specific guidelines enables the attainment of exceptional aesthetic and functional outcomes.