3M Sanding Sponge CP040-12-CC Single Angle, 4.875-Inch by 2.875-Inch by 1-Inch, Fine grit. For detailed area. Rinse and reuse. Use wet or dry. For large areas and detail sanding. 3M(TM) Sanding Sponges are designed for wet or dry sanding on wood, paint, metal, plastic or drywall. Use this fine-grit sponge for smoothing patch and repair on walls and for between coat finishing to improve adhesion of additional coatings. This sponge features conventional 3M abrasives and is made with durable, flexible foam. Sanding is an integral step in preparing a surface to receive a coating. For the best sanding results, sand with the grain of the surface and work through a sequence of grits, from coarse to very fine, skipping no more than one grit between each sanding step. 3M sanding sponges are available in medium, fine and extra fine grits.