A sanding device for working with gypsum board (sheetrock) and which may be coupled to a vacuum cleaner to reduce the dust problem created when sanding the joint cement. The sanding device comprises a sanding head having a generally rectangular planar base with a pattern of pedestals formed thereon for supporting the abrasive material. The base defines a vacuum plenum having ports therethrough for placing the channels between adjacent pedestals in fluid communication with the vacuum chamber. The head member is configured to attach by a universal joint to an elongated tubular pole whereby the workmen can manipulate the sanding head high on a wall or ceiling from a position on the floor. The vacuum cleaner is connectable to the free end of the pole and a suitable hose connection is made between the hollow interior of the tubular pole to the vacuum chamber of the sanding head.