3M Small area sanding sponge is for either dry or wet sanding. Ideal for sanding wood, paint, metal, plastic and drywall. Two sanding grades on one sponge in a combination of extra fine/fine, fine/medium, or medium/coarse. Rinse and reuse. Soft foam sponge with sanding abrasive coating on 3-sides of block foam. Woodworking product designed for contour and flat sanding.