includes new Pro-Tek sanding board as pictured and three packages of longboard sanding sheets, three grit sizes all new, unused in original boxes; for everything as pictured $40 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 but will connect in Langford or Colwood