This mat-cutting system makes it easy to get professional results. Designed for small shops, it is a full-featured system for making repetitive cuts to a capacity of 40". The cutting board is 3/4" thick vinyl-covered fiberboard with a 27" squaring arm. The hinged aluminum dual guide rail is grooved for solid grip. Two mat-cutting heads are included. The bevel-cutting head (larger and heavier than the model that comes with the other systems) is adjustable for blade depth, and has a pivoting blade for retraction and an anti-crawl button to prevent the blade from creeping. The included straight-cutting head has three blade settings for matboard, foamboard and storage. Also included are an eight-ply cutter with blades, a cutter for acrylic plastic, a paper trimmer, a glass-cutting attachment (including cutting oil), five #270 blades (also available at art supply stores) and a copy of The Complete Guide to Home Picture Framing. Made in USA.