The 3M Small Drywall Sanding Sponge (Fine/Med, 3-3/4in x 2-5/8in x 1in, Full Box = 24 Sponges) is ideal for sanding wood, paint, metal, plastic and drywall. This sponge is made from dual grit aluminum oxide with durable foam and can be used for wet or dry sanding. When finished, simply rinse and reuse.