3M Ultra professional kit removes yellowing, oxidation, and cloudiness from car headlights, restoring their original appearance, shine, and clarity. This product is suitable for front and rear headlights, as well as fog lights. The kit includes sanding discs with varying grit levels and a special hook-and-loop attachment. These can be mounted on a drill or screwdriver, and a polishing compound is applied for headlight restoration. The kit also contains a finishing coat that helps protect the surface from minor scratches while minimizing UV exposure and adverse weather effects. To prevent accidental damage to the car body during the process, masking tape is included.