Beside Abralon, Theres Siaair and Jost pads.
There was Globals NEAT pads but they were way high priced and hard to get.
Standard Wet/Dry sandpaper is a option, it also now can be found in P scale grits the same as Abralon pads use.
(I use paper all the time, it's cheap and last longer).
There's also Scotchbrites, but they only come in a limited grits.
You might want to take a look here, they have good prices on pads:
http://www.abralonpads.com/
Also
http://www.supergrit.com/
As for what grits to get, a assortment ranging from 500 to 4000 will have you covered. Anything coarser than 500 is only really needed if your resurfacing (which different than refinishing) or plugging.
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