The Duro-Cel P140 Cellulose sponge is the largest cellulose sponge we offer. Its larger size is great for bigger projects. Whether it's used for auto-motive, boating, other types of projects or just mopping up big spills, the P140 cellulose sponge works hard and wears well. In addition to its durability, this all-purpose cellulose sponge floats, is soft and has a wicking action second to Non-e.