The 3M Pro Grade Precision Comfort and Performance large sanding tool provides easy loading and superior comfort for sanding. It is ideal for large, flat surfaces. With a handle that turns 360 degrees, the tool helps create smooth, consistent results.Help keep your project moving along with the 3M Pro Grade Precision Comfort and Performance Large Sanding Tool. Designed to cover larger surface areas, this sanding tool is great for long, flat surfaces, and the handle rotates 360 degrees for comfort and consistent results. This sanding tool comes preloaded with a 120 grit 3M Pro Grade Precision Faster Sanding Sheet to give your surface a smooth finish, and side latches make paper changes quick and easy. Go ahead – make your dining room table look brand new again, or tackle that bookcase you’ve been meaning to refinish with help from the 3M Pro Grade Precision Comfort and Performance Large Sanding Tool.