The MARSHALLTOWN Drywall Sanding Sponges are recommended by compound manufacturers, making it the only sponge that you will ever need for your drywall projects. The abrasive side of the sponge is perfect for wet sanding, while the soft sponge side is used for removing residue, leaving you with a virtually dustless sanding experience. The drywall sponges are easily cleaned and reusable. They are sold in packs of 48 or 144.