It can be cut into smaller sizes using a modeler's knife, and is OK to use for wet sanding.
Tamiya 87162 Sanding Sponge 240 Grit 114 X 140 Mm New
Tamiya 87171 Sanding Sponge Sheet 3000 - Sand Paper Sponge
Tamiya 87170 Sanding Sponge Sheet 2000 - Sand Paper Sponge
TAMIYA 87150 Sanding Sponge Sheet 1500 - Tools / Accessories
TAMIYA 87148 Sanding Sponge Sheet 600 - Tools / Accessories
TAMIYA 87149 Sanding Sponge Sheet 1000 - Tools / Accessories
