This mat cutter has a heavy particle board base, covered in rich matte black vinyl and not just handsome but highly functional with a common utility knife it will allow you to size mat boards up to 29-1/2” in length by straight cutting along its quality aluminum guide rail. Once you are ready to cut mats you will be aided by a superbly engineered parallel mat guide that allows you to set mat border widths easily and accurately by just pulling guide knobs up to set and release to set in place. Set border widths in 1/16”. increments up to 4-1/4” wide. Then place board face down under the spring loaded guide- rail which keeps board in place while cutting. The bevel cutting and the straight cutting head hook onto guide- rail for smooth clean cuts. Bevel cutting head features a start and stop line and an anti-crawl device so you don’t accidently over cut your mat opening. No matter if you’re right or left handed you’ll get the same beautiful results. Cut mats up to 32” in one stroke and larger sizes by sliding down the mat cutter. The 301S comes complete with cutting board, guide-rail, mat guide, bevel cutting head, straight cutting head.