3M Sanding Sponges are designed for wet or dry sanding on wood, paint, metal, plastic or drywall. Use this medium-grit sponge for moderate stripping or surface leveling in preparation for a coating. Sanding is an integral step in preparing a surface to receive a coating. For the best sanding results, sand with the grain of the surface and work through a sequence of grits, from course to very fine, skipping no more than one grit between each sanding step.