The 3M Pro Grade Precision Sanding Sheets 120 grit are designed for sanding drywall joints, patching compounds and plaster. The pre-cut shape means that each sheet is ready for easy attachment to hand or pole sanders. The abrasive is a sharp synthetic mineral that cuts fast. This versatile product can also be used on wood, metal, plastic and painted surfaces. 10.6 cm x 28.5 cm. 5 sanding sheets per pack.