Flexible, abrasive coated foam sheets. Flexible foam pad enable users to sand hard to reach areas such as headlight openings, around door handles, door jambs, etc.. Helps to eliminate finger marks and can be used wet or dry. 4-1/2" x 5-1/2" Fine. 20 sponges per box An innovation in coated abrasives for hand sanding applications, features aluminum oxide mineral coated on foam pad with a waterproof bonding system. Fine grade 320-400. Provides flexibility and conform ability to allow for sanding by hand in areas inaccessible to machine sanders. Use wet or dry when sanding on wood, fiberglass/gel-coat, marine paints, metals and plastics.