The 3M Paper Drywall Sheets are designed for sanding drywall joint compounds (light or regular), patching compounds, and plaster. They are made with aluminum oxide, a tough synthetic mineral that cuts cleanly and leaves a smooth finish. The grit is 150.
3M 53046, Drywall Sanding Sheet, 150 Grit, 4-3/16 in x 11-1/4 in, 7100016940
$0.31
Factory Stock, 7-10 Day Leadtime
3M Drywall Sheets are designed for sanding drywall joints, patching compounds and plaster. Made with sharp synthetic mineral for long-lasting performance. Pre-cut 4-3/16 in x 11-1/4 in and die-cut to fit most drywall sanding tools.

Dynabrade 13509 Dynastraight Finishing Tool, Rear Exhaust, 6,000 RPM, 5/8" (16 mm) or 1" (25 mm) Dia. Arbor
Dynabrade 91430 1/2" W x 12" L 120 Grit A/O DynaCut Belt, 50/pack 
