8.  Remove the file marks by sanding, using 220 or 240-wet/dry sandpaper. This sanding is done wet. Hold the carving in one hand, wet the carving and the sandpaper in a container of water and begin sanding the carving with the sandpaper. The white mud that develops can be rinsed off in the container of water. Hold on to your carving as wet, smooth soapstone can be very slippery.

  At the left is the sanded carving without the polishing