3M™ Perfect-It™ 1 Finishing Material is a fast-cutting finishing material designed to remove 3M™ Trizact™ 3000 and finer scratches. When used with 3M™ Perfect-It™ 1 Foam Finishing Pads (sold separately) this unique formula cuts like a compound but handles and finishes like a polish – leaving a high-gloss, swirl-free finish.