The Drywall Finishing & Pole Sanding Essentials Collection consists of everything you need for a smooth, professional finish. It includes a 3M Drywall Pole Sander and 180-grit sandpaper for easy and even sanding. Joint compound, tape, and a steel putty knife help create seamless joints for an even look. Stay protected with the 3M Project Safety Kit, which includes goggles, a respirator, and reusable earplugs. A durable drywall mud pan makes mixing and holding materials hassle-free. Whether you're a DIYer or a pro, this set has you covered.