Tamiya Sanding Sponge Sheet (180 Grit) A high-density polyethylene foam with a thickness of 5 mm A sheet coated with polished aluminum particles. Attached to a flexible sponge base, the abrasive coat of this sanding sheet is well-suited for removing protrusions on plastic models and also finishing materials such as wood and metal. The sponge's flexibility allows even finishing of curved surfaces and hard-to-reach corners. This item can be easily cut into the desired shape/size using a modeling knife. Note: Suitable for wet sanding use.