This video focuses on the process of polishing steel using 320 grit wet and dry sandpaper, as indicated by the title. It is the third part of a series on steel polishing. The description includes the hashtags #diy and #howto, suggesting a practical, hands-on tutorial format for viewers interested in completing tasks themselves. While the specific application of the polished steel isn't detailed in the provided information, the content suggests a focus on material finishing techniques.
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