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Product Description 3M Softback Sanding Sponge sands hard-to-reach areas on cars, trucks and vans such as around headlight openings, door handles, door jambs and other locations. The soft, flexible foam backing conforms to virtually any profile or shape on a vehicle. Our sponges are coated with long-lasting aluminum oxide abrasive. From the Manufacturer An innovation in coated abrasives for hand sanding applications, features aluminum oxide mineral coated on a foam pad with a waterproof bonding system. Fine grade 320-400. Provides flexibility and conformability to allow for sanding by hand in areas inaccessible to machine sanders. Use wet or dry when sanding on wood, fiberglass/gelcoat, marine paints, metals and plastics.