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 91004, Drywall Sanding Sponge CP-042-4PK, Single Angle, 4-7/8 in x 2-7/8 in x 1 in, Fine, 7100111452, 4/pack
$5.94
Factory Stock, 7-10 Day Leadtime, Priced Per Pack
3M Detail Area/Angled Drywall Sanding Sponge is ideal for sanding drywall and plaster during spot repair. When finished, simply rinse and reuse. Available in fine grade.

3M 26597, Cloth Belt 341D, P320 X-weight, 1 in x 42 in, Film-lok, Single-flex, 7010294511, 200 per case
3M 20903, PSA Cloth Disc 348D, P240 X-weight, 2 in x NH, Die 200P, 7000118877
Dynabrade 11475 Dynabelter Abrasive Belt Tool, Standard Duty
Dynabrade 64404 36" W x 60" L (914 mm W x 1,524 mm L) Metal Capture Downdraft Table, 230 V (AC), Side Exhaust
3M 21543, Scotch-Brite Roloc Clean and Strip XT Pro Extra Cut Disc, TR, 2 in x NH, A XCS, 7100179815, 60/box
3M 11414, Roloc Disc 361F, P120 XF-weight, TR, 1 in, Die R100N, 7000045104 
