Yes, the word "sand"
is indeed a homograph. Homographs are defined as words (usually pairs) having
the same spelling. They aren’t necessarily pronounced the same. In fact some
words completely change their meaning when there is a shift in the
pronunciation. But they should always be used in the proper context, since they
will have different meanings. In this case, "sand" is a homograph
since it can be used either "put or sprinkle sand", "polish
using a sandpaper", or "a granular substance formed from soil
erosion".
