3M Drywall Sanding Sheets are designed for sanding drywall joint compounds (light or regular), patching compounds, and plaster. It is made with aluminum oxide. Aluminum oxide is a tough synthetic mineral that cuts cleanly and leaves a smooth finish.
3M 53046, Drywall Sanding Sheets 53046-A, 4-3/16 in x 11-1/4 in M-127, 150 grit, 7010340446
$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.

3M 27464, Cloth Belt 340D, 50 X-weight, 4 in x 24 in, Fabri-lok, Single-flex, 7000119041, 25 per case
Standard Abrasives 712149, Aluminum Oxide Handy Roll, P100 J-weight, 1-1/2 in x 50 yd, 7010295370
3M 11635, Pro-Pak Drywall Sanding Screens 99439NA, 180 grit, 7010290416, 10 sheets/pack 
