The 3M Pro Grade Precision™ Comfort & Performance large sanding tool provides easy loading and excellent comfort for sanding. With a handle that turns 360 deg, this tool helps create smooth, consistent results on large, flat surfaces. Choose the ergonomic design of the 3M Pro Grade Precision™ Comfort & Performance large sanding tool. Help keep your project moving along with the 3M Pro Grade Precision™ Comfort & Performance large sanding tool. This tool comes preloaded with a 120 grit 3M Pro Grade Precision™ faster sanding sheet and side latches make paper changes quick and easy. Additionally, this tool has a unique coating that resists clogging while remaining ideal for use in both wet and dry sanding applications.