3M Angled Detail Area All-Purpose Fine Sanding Sponge is a versatile tool designed to deliver smooth and precise sanding results. Its large size ample surface area for efficient sanding, while the unique angled design on the long side provides easy access and enhanced control in tight or detailed spaces. Equipped with aluminum oxide abrasive on all sides, this sanding sponge ensures consistent performance. It is suitable for both wet and dry sanding, allowing you the flexibility to choose the method that fits your project needs. Whether working with water or without, this sponge reliable and effective sanding every time. Model Number: CP-040