Do it Jumbo Fine 120-Grit All-Purpose Sanding Sponge features an aluminum oxide abrasive urethane foam sponge designed for versatile use on wood, metal, plastic, drywall, and painted surfaces. This sanding sponge easily conforms to corners, irregular surfaces, hard-to-reach contours, wood trim, and spindles, making it i for detailed sanding tasks. It can be rinsed clean and reused, providing durability and convenience for your sanding needs. Model Number: 380032