This is a Tamiya 240 Grit Sanding Sponge Sheet, a flexible sponge base with an abrasive coat of sanding sheet that is well-suited for removing protrusions on plastic models and also finishing materials such as wood and metal. The sponge's flexibility allows the finishing of curved surfaces and hard-to-reach corners. The sheet can be easily cut into the desired shape/size using a modeling knife. This product is suitable for wet sanding use.