The purpose is to create enough friction and heat to ignite the two compounds on the match heads. So any fine grade of sandpaper will work. The coarser grades can wear away your match heads before you get them lit.
I've made a number of match holders by cutting down Prince Albert tobacco cans. (Pull the bottom loose and off, cut the can about an inch below the lid, and then press the sides back into the bottom and re-crimp.) The stamped in name on the bottom of those cans will work well as a match striker, but it needs to be roughed up a bit first - or rusted a bit. I sand it down a bit to get through the "tin" coating, and then let nature "rust" those raised letters a bit. Then it works well. But some people just glue that strip of fine grade sand paper on the bottoms.
When I have problems finding Strike Anywhere matches and can only find those "safety" strike-on-box matches, I cut that strip off the box and glue a strip of it on the bottom of those Match Safes.
Historical note: Some of those tobacco companies made "sample" sized cans for sale. They were only around 1 to 1 1/2 inches tall. After you "sampled" their tobacco, you could then use the can/tin as a match safe. Prince Albert works well because they have their name printed across the top of each side of their cans. So when you cut it down, you still have that name showing. They ... balance out ... artistically. Those from other companies don't work out so well artistically, but still work well for cutting down.
Just a few humble thoughts to share. Take them as such.
Mikey - that grumpy ol' German blacksmith out in the Hinterlands
p.s. I also have cut down some of those Prince Albert cans to just tall enough to hold cartridges for my pistol and rifle. So when out hunting, I just put a can with 8 shells in it into my pocket for a re-load when necessary (45 Long Colt). It keeps those shells from bouncing around loose in my pocket or hunting bag. And it also keeps those 22 shells a little more ... contained.
It works a treat
