It's a sponge - nothing more.
I recently purchased the Mr.Clean Magic Eraser, based on all the 5-star reviews on Amazon. I wasn't about to buy 8 of these things, so I picked up a 2-pack, locally.  I had heard rave reviews about the originals, however these weren't those.  Quite frankly, the only thing it erased was $2.87 from my wallet.  A quick read of the instructions revealed that it isn't recommended for high gloss, polished, brushed, painted or stainless steel surfaces - which pretty much leaves out virtually everything in the kitchen and bathroom.  In fact, I've had better results with baking soda and a paper towel, so aside from scrubbing out the cat's litter box,  I won't be buying this junk again.
Rating: 1 stars