The 3M Small Area Drywall Sanding Sponge (Fine/Fine, 3-3/4in x 2-5/8in x 1in, Full Box = 24 Sponges) is designed for sanding wood, paint, metal, plastic or drywall. This sponge features conventional 3M abrasives and is made with durable, flexible foam. The block shape makes it easy to hold, sands flat, contoured, or irregular surfaces and the size allows you to get into difficult to reach corners and crevices.