3M Sanding Sponges are designed for sanding wood, paint, metal, plastic or drywall. This sponge features conventional 3M abrasives and is made with durable, flexible foam. The block shape makes it easy to hold and sands flat, contoured, or irregular surfaces. 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 50038, Sanding Sponge 908-ESF, Dual Grit Block, 3-3/4 in x 2-5/8 in x 1 in, Fine/Medium, 7100237078
$1.95
Factory Stock, 7-10 Day Leadtime
3M 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.

3M 14895, Cloth Belt 777F, 80 YF-weight, 1 in x 42 in, Film-lok, Single-flex, 7010299926, 200 per case
Standard Abrasives 701149, PSA A/O Disc, 1 in x NH, 240, 7010370103
Standard Abrasives 33050, Surface Conditioning Flap Disc, 821210, 4-1/2 in x 7/8 in MED, 7000121834
3M 54109, Scotch-Brite Roloc AL Surface Conditioning Disc TR, 1-1/2 in x NH A MED, 7100075533, 200 per case
3M 69602, Cloth Belt 777F, 60 YF-weight, 1 in x 11 in, Sine-lok, Full-flex, 7010295223, 500 per case 
