An economical, all purpose, 40" mat cutting system capable of cutting a full 32" x 40" sheet of matboard. Includes parallel mat guide for setting border widths up to 4 1/4", 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. Uses Logan blade #270.