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 automotive, 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 none.