3M™ Drywall Sanding Sheets with medium grit are made to fit most drywall sanding tools. Designed with a sharp silicon carbide mineral for long-lasting perfromance, these sanding sheets are ideal for use on drywall joints, patching compounds and plaster.3M Drywall Sanding Sheets are designed for sanding drywall joint compounds (light or regular), patching compounds, and plaster. These sheets area made with aluminum oxide, a tough synthetic mineral that cuts cleanly and leaves a smooth finish.