The 3M 05519 Rubber Sanding Block is a versatile tool designed for both wet and dry sanding operations. Made of pliable rubber, this block securely holds sandpaper, allowing for easy and efficient sanding. It accommodates standard 9 x 11 Wet or Dry sheet sandpaper that can be cut down to size, or any precut 2-3/4" wide longboard paper. Ideal for woodworking, automotive, or household projects, this sanding block is a must-have in any toolbox.