The kit I purchased included the sanding attachment, a handpiece, and an assortment of sanding strips. I have a couple other handpieces, but wanted to dedicate a handpiece to this sander. All my Foredom handpieces are top-notch, including this one. The sanding attachment is also we'll made, machined aluminum, I think. The tension spring is just right to make changing belts easy but strong enough to help the belt track perfectly. I knocked off a star because the belts that came with it have (relatively) large humps at the joint that holds the loop together. If sanding something delicate, which is what you might want this sander for, you will have to deal with the piece bouncing a little every time the joint comes around. BTW, I checked the belt that came already installed on the sander, and the person at the factory had installed it backwards! I switched it around before I even ran the sander for the first time, so that shouldn't be the issue. I'll search for better sanding belts, but for now, I'll be using what came in the kit.