SIA SR2951 3596.0911.0120 3-1/2 in. x 11Yds 120-Grit Siasoft Abrasive Drywall Sandpaper Foam Roll is designed to last a long time. It provides you lots of sanding time with a perfect finish surface. The unique foam backing combined with an extra flexible cloth and high quality aluminum oxide abrasive are of the highest quality product found on the market. It is simply unequaled. It is easy to cut and will fit all pole sanders.