Abstract: An improved drywall corner sander is provided with an elongated body having opposite sides, and a pair of spaced apart braces extending between the sides. An axle is pivotally mounted between the braces so as to define a first longitudinal pivot axis. A tab on the axle defines a second, perpendicular pivot axis. A handle is connected to the tab of the axle so as to be pivotal about the first and second axes for easy operation of the sander without forming grooves in the side wall adjacent the outer edges of the sander. The pivot axes both reside within the cavity defined by the side walls of the sander.