This 2 in 1 flat sander provides you with the versatility of twice the sanding surface area by using the double plate. For more detailed work, you can transform this tool into a single, flat sander. Both the single wide and double wide tools use the hook & loop sanding sponges. These sponges are washable, tear resistant, and long lasting. They provide a built in bumper with the overlap at both ends of the tool to eliminate wall and ceiling damage, resulting in a professional finish every time. Sponges are available in 80 or 120 grit. Made and assembled in the U.S.A. Included are two, fine 120 grit sanding sponges.