The 3M™ Wetordry™ Sponge Pad 20 05526 is excellent for hand sanding and precision collision repair. The easy-to-use pads are flexible enough to offer more control and contact over the sanding surface, and they're strong enough to hold up during aggressive sanding applications. The sponge pad holds abrasive sheets on both sides for easier use. The sheet and pad can be fully submerged for wet sanding needs, and can also offer more support during dry sanding. The 3M™ Wetordry™ Sponge Pad 20 05526 is the right accessory for wet and dry sanding, and it's ideal for use in auto body sanding and maintenance.