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The Mastercraft Sanding Sponges Set with 12 Pieces, Assorted Grits, is ideal for dry or wet sanding of wood, paint, metal, plastic, drywall, and ceramics. If you need to sand tough corners in extremely tight conditions, you should find that these absorbent sponges offer an adaptable solution. The sponges in this set can serve as an ideal choice for sanding or polishing in hard-to-reach areas, even if you find yourself in damp or wet conditions. The sponges can provide you with convenient access to 3 different levels of abrasive grit that range from medium (120 grit) to coarse (80 grit), so you can use the sponges in this set for vastly different applications. This sanding sponge can also be reused, and lasts for longer than traditional sanding sheets or other limited-use abrasives.