I agree with n76lima, I worked on F-16's in the Air Force and "acquired" a micro-mesh kit when I had a damaged CD that I thought was beyond salvation. We used it for scratches in the canopies, but I figured it should work for CDs too. I have found NOTHING that works near as well as it does. The "sandpaper" is super-fine grit and runs all the way down to talcum powder as a final abrasive. If you have some patience, move slow, and work it until it is smooth, you will never be able to tell that the CD was scratched unless you look at it. It will leave some swirls, but the CD player won't care about those. Also, as a previous poster said, if you can see pinholes of light through the aluminum coating on top, you're f**ked!