3M Standard Sanding Sponge Block is a flexible foam pad that is used for hard to reach areas. These sponges can be used in wet or dry environments when working with wood, metals, plastics and more on walls and ceilings. Combining a fine abrasive on four sides of the sponge aids the usage in corners and hard to reach areas being highly conformable. Suggested alternative SIA 7990 e 7991 siasponge block