3M All-Purpose Extra Fine/Fine Sanding Sponge is a versatile tool designed to provide efficient and effective sanding for contoured and hard-to-reach surfaces. This sanding sponge features an aluminum oxide abrasive on all four sides of a urethane foam sponge, ing a reliable and durable sanding solution. The combination of aluminum oxide abrasive and the soft, flexible urethane foam sponge allows for precise and controlled sanding. The extra fine and fine grits provide a range of options for achieving the desired level of smoothness and finish on various materials. The four-sided design ensures multiple abrasive surfaces are available, maximizing the lifespan and usability of the sponge by allowing you to rotate and flip it as needed. After use, simply rinse the sponge clean to remove any accumulated dust and debris, making it ready for future sanding tasks. This reusability makes the sanding sponge both a cost-effective and environmentally friendly choice. Model Number: 907NA