3M Two-Sided Sanding Sponge is a versatile hand sanding pad with two abrasives sides, bonded to a flexible soft foam, which allows extended product life and use in wet or dry sanding applications.Use 3M Two-Sided Sanding Sponge for wet or dry sanding on a variety of surface materials. The low-density, soft foam construction provides flexibility for hand sanding on shapes and contours. The two-sided abrasive feature of the sponge allows for extended use, effectively doubling the product's life compared to a single-sided abrasive. The color-coded grade range simplifies the process of selecting the right sponge for each task, helping to enhance workflow efficiency. This product is engineered to meet the rigorous demands of professionals in the automotive repair and marine industries.