Abracs ABSS0120 Sanding Sponge Block 120 Grit The Abracs ABSS0120 is a 100mm x 70mm x 25mm Sanding Sponge Block of 120 Grit which doubles up as a sanding block and sandpaper in one. It is extremely flexible for use on all surfaces and can be used both wet or dry and for fine finishing. Features: Suitable for sanding on wood, paint, varnish, plastic, filler and metal Stock removal and surface preparation Ideal for small intricate areas Washable and reusable, can be used wet or dry Specification: Grit Rating: 120