includes new Pro-Tek sanding board as pictured and three packages of file sheets, three grit sizes, $40 OR will price sander and individual sheets of file sheets separately; all new, unused in original boxes: Pro-Tek 16" Plastic Sanding Board 9021P 16 1/2 " Norton longboard file sheets 80E, 48571, unopened five pack; 16 1/2 " Norton longboard file sheets P150, 48567, unopened five pack; 16 1/2 " Norton longboard file sheets P180B, 48566, unopened five pack; Note the seller is in Metchosin: all items available if ad still posted