The 3M 02601 Softback Sanding Sponge is a flexible foam pad that can be used wet or dry to sand hard-to-reach areas such as headlight openings, door jambs, and door handles. The sponges have an aluminum oxide mineral coating on a foam pad with a waterproof bonding system, which allows you to use these sponges for both wet and dry sanding, Use these sponges for sanding wood, metal, fiberglass, plastic, gel coats and marine paints. These sponges are especially useful to help eliminate finger marks. The ultrafine grades range from 800 to 1000.