3M sanding sponges are perfect for sanding corners, contours, and flat surfaces. Features aluminum oxide mineral on a foam pad with waterproof bonding system. The foam construction helps eliminate finger marks and can be used wet or dry. These flexible abrasive coated foam sheets and pads enable users to sand hard-to-reach areas such as headlight openings, around door handles, door jambs, etc. in the body shop and works well in the marine industry on wood, fiberglass/gelcoat, paints, metals and plastics.