3M™ 900CP All Purpose Sanding Sponge sanding block is for either dry or wet drywall sanding. Sponges can be rinsed and re-used multiple times. 3M sponges have long been a favorite of drywall contractors for the quality of the sponge and durability of the abrasive. Ideal for sanding wood, paint, metal, plastic and drywall. Two sanding grades on one sponge in a combination of fine/medium. Includes handy contractor pack case.