The U-90 is the only 3 in 1, 90° Corner Hand Sander / Pole Sander / Flat Sander in the world with quick change hook & loop sanding sponges. These sanding 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. This tool is made in the U.S.A. from high quality, powder coated aluminum. Included are two, medium 80 grit sanding sponges.