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
$0.32
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.

Norton 66261199696 - 3" X 1/4" X 1/4" Vortex Rapid Blend Unified Wheel, 7AM U2305, 40 Each
Dynabrade 14010 Dynafile Abrasive Belt Tool Versatility Kit
3M 50730, PPS UV Standard Lid & Liner Kit, Standard (22 fl oz, 650
mL), 125 Micron Filters, 7100067511
3M 09555, Scotch-Brite EXL Deburring Wheel, XL-WL, 8S Fine, 12 in x 2 in x 5 in, 7000148257
Dynabrade 40610 Electric Dynafile II Abrasive Belt Tool
Norton 66261126299 - 2" X 50 Yard 80 Grit Metalite™ Aluminum Oxide Cloth Roll, 1 Each 
