3M™ Ultra Fine Finishing Pads replace "00" steel wool. Use them to prepare surfaces before applying the first coat of finish or sealer and again between coats to obtain a super smooth finish. Use finishing pads to prepare surfaces before applying the first coat of finish or sealer and again between coats to obtain a smooth, professional finish. These pads help remove bubbles, dust nibs and other minor blemishes that may appear during the final finishing stage.