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CPO Outlets via eBay offers the factory-refurbished Porter-Cable 3" x 21" Variable-Speed Sander, model no. 352VS, for $109.99 with free shipping. That's $10 under the lowest total price we could find for a refurb elsewhere and $76 less than the lowest total price we could find for a new unit. The sander features an 8-amp motor, variable speeds from 850 to 1,300 SFPM, belt and gear drive, dust collection, and more. A 1-year Porter-Cable warranty applies.