I think its a sheet of used sandpaper - you can see where its kind of crumpled in places. Fucking great idea if you actually printed on it. I was going to print a faction poster on griptape so you could actually grip your baord with it, but it was WAY too expensive. These have got to be small as I couldnt even find sandpaper in skateboard size.
Looks really cool, i'm hoping its not Photoshop/offset.