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 20927, PSA Cloth Disc 348D, P240 X-weight, 1 in x NH, Die 100N, 7000118918
Dynabrade 51301 .5 hp Straight-Line Die Grinder
Dynabrade 10690 Filter/Regulator/Lubricator, FRL40, 1/2" NPTAssy.
Dynabrade 11475 Dynabelter Abrasive Belt Tool, Standard Duty
Insize ISV-1H4303, RIGID BORESCOPE, 11.89", 6928640323805
3M 33440, Cubitron II File Belt, 33440, 80+, 10 mm x 330 mm (3/8 in x 13 in), 7100033195, 10 belts per carton, 5 cartons per case
3M 20931, PSA Cloth Disc 348D, P100 X-weight, 1 in x NH, Die 100N, 7000118915 
