3M Performance Soft Sanding Sponge is designed to provide a better surface finishing solution. Each sponge combines quality 3M abrasives with a highly flexible foam backing -- creating a flexible way to uniformly sand curved areas such as bumpers, complex body lines, headlight openings, door handles, door jambs, and more.3M Performance Soft Sanding Sponge is designed to provide a better surface finishing solution. Each sponge combines quality 3M abrasives with a highly flexible foam backing -- creating a flexible way to uniformly sand curved areas such as bumpers, complex body lines, headlight openings, door handles, door jambs, and more.