Abstract: The present invention relates to a new and improved manual wet sanding block having means for supplying liquid from an external source through the wet sanding block onto a surface being sanded, a means for wipe drying a newly sanded surface, a flexible hose connected to an adaptor located on the wet sanding block, a sliding sucker fixed on the hose near the body in order to avoid that the flexible hose touch the floor, and a means for hanging up the wet sanding block in order the avoid the rust. The flow of water is first controlled by a regulator located in a water intake but may instantly be started and stopped by the finger of the operator. The water is delivered onto the sanding surface by perforations located under the wet sanding block.