This sponge sanding block combines sharp abrasive particles, high-density sponge, and high-toughness adhesive, ensuring its durability, reusability, and non-shedding abrasive. Its performance is comparable to multiple sheets of ordinary sandpaper. Its internal sponge structure makes it ideal for sanding curved and rounded areas, closely conforming to curved surfaces to avoid the out-of-roundness issues that can occur with ordinary sandpaper. Furthermore, it is suitable for sanding various irregular geometric curves, is easy to use, and can be used both wet and dry, making it widely applicable to sanding needs in industries such as furniture, aluminum, woodworking, and plastics.