3M Hookit Flexible Foam Abrasive Sheet is a light blue sanding sheet for versatility in sanding applications. The sheet features flexible aluminum oxide abrasive with a soft foam backing, it can be used wet or dry and by hand or machine.Use 3M Hookit Flexible Foam Abrasive Sheet for versatility in sanding applications, suitable for both wet and dry use. This innovative sanding sheet can be used by hand or also with a sheet sander, making it adaptable to various tasks, such as blending, primer finishing and scuffing. The soft foam construction conforms to irregular surfaces which helps deliver a uniform and consistent finish with excellent cut particularly around panel edges or corners, helping to reduce the risk of burn through. The 3M Hookit Flexible Foam Abrasive Sheet features laser-perforated holes that offer excellent dust and water control, helping maintain a cleaner working environment. Whether you are working on a small project by hand or a larger task by machine, this sanding sheet helps to achieve excellent performance and results.