3M™ single angle sanding sponges are designed for wet or dry sanding on drywall, wood, paint, metal or plastic. Use for detailed sanding and large areas; rinse and reuse. The angled sanding sponge helps smooth patch and repair jobs on drywall and can be used between coat finishing to improve adhesion of additional coatings. This drywall sanding sponge features 3M abrasives and is made of durable, flexible foam.