3M™ 100 Grit Drywall Sanding Sheets are pre-cut to fit most drywall sanding tools. Each sheet is made with aluminum oxide, a tough synthetic mineral that cuts cleanly while leaving behind a smooth, consistent finish. With the combination of a heavy-duty backing, 3M™ Drywall Sanding Sheets are a durable choice for drywall sanding applications. Easily attached to hand or pole sanders, 3M™ Drywall Sanding Sheets are designed for sanding drywall joint compounds (light or regulars, patching compounds, and plaster. Additionally, these sheets can also be used in other sanding jobs on other substrates, such as wood, metal, plastic, and painted surfaces.