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.

Dynabrade 78425 4-1/2" Dia. x 3/8" Coarse DynaBrite Surface Conditioning Disc, 25/pack
Dynabrade 40320 Dynafile II Abrasive Belt Tool
Dynabrade 11475 Dynabelter Abrasive Belt Tool, Standard Duty
Dynabrade 14000 Dynafile Abrasive Belt Tool
3M 20928, PSA Cloth Disc 348D, P180 X-weight, 1 in x NH, Die 100N, 7000118917
3M 76625, Roloc Disc 777F, 80 YF-weight, TR, 1 in, Die R100N, 7000045621 
