An economical, all purpose, 40 in. (101cm) mat cutting system capable of cutting full 32 in. x 40 in. (81.3cm x 101.6cm) sheet of matboard. Includes parallel mat guide for setting border widths up to 4 1/4 in. (10.8cm), 90 degree squaring bar for true corners, straight cutting head, and bevel cutting head. Designed for artists, photographers, crafters, and framers. Includes creative matting instructions and five extra blades. Contains a tan baseboard surface, more comfortable aluminum guide rail, improved squaring bar for true corners, scaled production stop, quick release mat guide knobs, built-in carry handle in box. Bevel Cutting Head has start and stop indicator, high performance pivot-and-pull blade action, adjustable blade depth, anti-crawl button prevents creep, patented blade slot, uses Logan 270 blade. Straight Cutting Head has three blade settings (safety, matboard, foamboard), larger, ergonomic, comfortable handle, start and stop indicator, safety blade cover, uss Logan 270 blade.