This one of our most popular items that we offer in our parts department! It is made of heavy grade rubber like what many people use for feed on wide belt sanders. It greatly improves feed over the regular sandpaper style belt that comes standard on this type of machine. We receive many compliments on this item, citing its ease of use and durability. A wonderful improvement for any of these machines! PLEASE NOTE: Will NOT work on newer Jet models, so if you are not sure, please call to check before you order!