3M CP040-12-CC 4.875 by 2.875 by 1 Inch Sanding Sponge Single Angle, Fine grit N/A Made in USA Reusable For Cost Efficiency Can Be Used Wet Or Dry Designed With A Durable, Flexible Foam Rinse and reuse Use wet or dry For detailed areas Fine Rinse and reuse Use wet or dry Fine, Detail