GreatNeck 10100 36 Inch Poly Level With Top ViewMayes 36" Polystyrene Level High impact polystyrene plastic frame with 3 vials Center vial with magnified top view Won"t damage surfaces such as wood or paintGreatNeck 10100 36 Inch Poly Level With Top View Features:; High impact plastic poly frame; Center vial with magnified top view; Will not damage surfaces such as wood or paint; Accuracy exceeds .001" per inch; Made in the USA