3M(TM) Commercial Size Sponge C-31 3M(TM) Commercial Sponge is sized for big jobs when you need a long-lasting industrial product. 6 in x 4.25 in x 1.625 in, Beige, 24 per case Cellulose sponges are 10 times more absorbent than polyurethane sponges. Stronger, less likely to fall apart.