An economical, all purpose, 40" (101cm) mat cutting system capable of cutting full 32" x 40" (81.3c m x 101.6cm) sheet of matboard.  Includes parallel mat guide for setting border widths up to 4-1/4" (10.8cm), 90-degree squaring bar for true corners, scaled production stop, quick release mat guide knobs, built-in handle in box, straight cutting head, and bevel cutting head.  Designed for artists, photographers, crafters and framers.  Includes creative matting instructions and five extra blades.