This 3" cut-off wheel is specially designed for making flush cuts in a variety of wood materials including soft and hardwood, plywood, composites, laminate flooring, drywall, PVC, and plastic. Uses include: Cutting baseboard for flooring installation and use with the Saw-Max Miter Guide, Model No. SM840. Dome-shaped wheel for flush cuts up to 3/4". For use with the Saw-Max rotary tool, Model No. SM20.