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Toptul 1/4" Dr 6PT Deep Socket Rail Set Metric 13pce

€23.54 Ex. VAT

Toptul Hex Bit Set 15pce

€29.23 Ex. VAT

Toptul 90° Circlip Pliers (int. ring) 9" 40-100mm

€30.04 Ex. VAT

Toptul 1/4" Spinner handle Satin Chrome 150mm

€4.84 Ex. VAT

Bosch GBA 3Ah Compact CoolPack 18V Battery

€48.74 Ex. VAT

Milwaukee M18F2BPB-124 M18 F Dual Battery Backpack Blower (4x12Ah & 6 Bay Rapid Charger)

€1,625.98 Ex. VAT

Claim Your FREE Battery On milwaukeetool.eu/uk_redemption/

Bolle PFSIFS2109 IFS20 Face Shield Grey Frame (Clear)

€12.97 Ex. VAT

Milwaukee 4932498622 20mm Bypass Pruning Shears

€36.54 Ex. VAT

Tolsen Aluminium Rivet 4.8*12.7MM 3/16"*1/2" 43011

€3.21 Ex. VAT

Tolsen Flat wood bits 19mm 75639

€6.46 Ex. VAT

Tolsen Flat wood bits 36mm 75648

€8.09 Ex. VAT

Tolsen Kitchen Scissors 30045

€4.02 Ex. VAT

Tolsen SDS-plus hammer drill bits 10*210mm 75346

€4.84 Ex. VAT

Tolsen Trimmer line Round 2.4mm*15m 77654

€4.02 Ex. VAT

Tolsen Trimmer line Round 2.7mm*15m 77656

€4.02 Ex. VAT

Tolsen 8 Piece T Handle Hex Key Set & Holder 20064

€20.28 Ex. VAT

Milwaukee 48475242 Heavy-Duty WRECKER Carbide Teeth Demolition Blade 230mm x 6 TPI (1 Piece)

€23.54 Ex. VAT

Protool In Trouser Flexible Knee Pads PTSKP1055

€8.09 Ex. VAT

Tolsen 125mm Swivel caster with brake 62933

€15.41 Ex. VAT

Tolsen Plier Combination 180mm 10001

€5.65 Ex. VAT

Tolsen Plier Revolving Punch 220mm 10101

€5.65 Ex. VAT

Tolsen Go-Through Screwdriver 1.0x5.5x100Mm 20112

€3.21 Ex. VAT

Tolsen Screwdriver Cr-v Slotted: 3.0x75 20001

€1.59 Ex. VAT

Tolsen Impact Adaptor 1/2" Female - 3/4" Male 18289

€5.65 Ex. VAT

Tolsen 5pcs Screwdriver Bits Set S2*25mm 20280

€2.40 Ex. VAT

Tolsen Chisel Set Wood 3 pc Plastic Handle 13-19-25mm 25380

€9.72 Ex. VAT

Tolsen Screwdriver Pz2*100mm 20164

€1.99 Ex. VAT

Tolsen File Set 3pc Wood 8" 32037

€12.15 Ex. VAT

Tolsen File Wood H/Rnd + Handle 200mm 32025

€4.84 Ex. VAT

Tolsen Measuring Tape 3m (10ft) 36002

€3.62 Ex. VAT

Footprint 18 x 1'' Cold Chisel 590

€19.47 Ex. VAT

Protool 6 Piece Combination spanner Set (8-17mm) PTCSS10160

€9.72 Ex. VAT

Trend C023Cx1/2 CraftPro Two Flute Cutter 14 mmx50mm

€48.74 Ex. VAT

Bahco Electricians Folding Knives with 65 mm Blades 2820EF2

€9.71 Ex. VAT

Robert Sorby Cove Cutter 3/8" 5/8" RS235C

€23.54 Ex. VAT

Robert Sorby 1600 Cabinet Scraper 5" K1600YY

€7.28 Ex. VAT

Milwaukee 4932479895 1in Beveled Edge Chisel

€13.78 Ex. VAT

Milwaukee 4932492436 Nut Driver Mag ShW ¼" x 65mm

€7.28 Ex. VAT

Pica VISOR permanent Refill Leads - White

€5.65 Ex. VAT

Energizer Energiser XMS22BATTAA Battery Packs

€5.28 Ex. VAT

Bosch Standard Inox Cutting Disc 230mm x 22.23mm x 1.9mm - Single

€2.03 Ex. VAT

Trend Pro Bearing guided ovolo Cutter 3.2mm radius 46/11X1/4TC

€59.31 Ex. VAT

Trend Pro Two flute Cutter 15mm diameter 4/1X1/2TC

€54.43 Ex. VAT

Trend Pro Two flute Cutter 9mm diameter 3/5X1/4TC

€31.67 Ex. VAT

Trend 19mm Rebater C231X1/4TC

€39.80 Ex. VAT

Trend Two Flute Cutter 9.5mm diameter C015X1/2TC

€16.22 Ex. VAT

Trend Dovetail Cutter angle=104 degrees 12.7mm diameter C041AX1/4TC

€23.54 Ex. VAT

Trend Rounding over 7.9mm radius x 12.7mm cut C077X1/4TC

€48.74 Ex. VAT

Trend Weatherseal groover 3mm x 7mm C213X1/2TC

€59.31 Ex. VAT

Stihl CF3 Pro Trimmer Line (3.0mm x 22m)

€16.25 Ex. VAT

Bosch GDS 18V-200 C Brushless 18V 1/2" Wrench in L Boxx (Bare Unit)

€195.08 Ex. VAT

Tolsen 19pcs screwdriver set 20183

€16.22 Ex. VAT

Tolsen 4x18x300mm Pointed Cold chisel with Guard 25084

€4.84 Ex. VAT

Tolsen Flat wood bits 6mm 75631

€4.84 Ex. VAT

Tolsen Plier Locking 250mm Straight Jaw 10048

€8.09 Ex. VAT

Tolsen File Wood Round + Handle 200mm 32029

€4.84 Ex. VAT

Tolsen Measuring Tape 5m (16ft) 36146

€4.84 Ex. VAT

Tolsen Plunge Cut Blade 32mm 76845

€4.02 Ex. VAT

Tolsen Webbing Sling 5T x 3m 62284

€23.54 Ex. VAT

Tolsen Webbing Sling 5T x 5m 62286

€34.92 Ex. VAT

Tolsen Webbing Sling 5T x 6m 62287

€40.61 Ex. VAT

Tolsen Webbing Sling 6T x 5m 62290

€40.61 Ex. VAT

Footprint 9 x 7/8'' Cold Chisel 590

€7.72 Ex. VAT

Footprint 12'' Original Pattern Pipe Wrench 698W

€32.48 Ex. VAT

Velocity Pro Gear Rogue Laptop Sleeve VR-1904

€28.41 Ex. VAT

Stealth Mounts 6 Pack Black Bench Belts XL (64 x 9mm) BB-XL-BLK-6

€12.15 Ex. VAT

Stealth Mounts 6 Pack Red Bench Belts XL (64 x 9mm) BB-XL-RED-6

€12.15 Ex. VAT

Robert Sorby 9785 Internal/External Caliper 8.1/2" H978500

€36.54 Ex. VAT

Milwaukee 4932492433 Circular Saw Blade 165x20x40T/40T (2 Pack)

€48.74 Ex. VAT

Pica Classic PRO Lumber Crayon - Green

€1.63 Ex. VAT

Dewalt DWHT11726 Spare snap-off blade 25mm (3 pack)

€6.46 Ex. VAT

Trend Pro Bearing guided ovolo Cutter 9.5mm radius 46/140X1/4TC

€64.19 Ex. VAT

Trend Pro Rota-Tip trimmer 12.7mm diameter 46/010X1/4TC

€47.11 Ex. VAT

Trend Pro Rota-Tip trimmer 12.7mm diameter 8mm length 46/01X1/4TC

€49.55 Ex. VAT

Trend Bearing guided corner bead 9.5mm radius C216X1/2TC

€59.31 Ex. VAT

Trend Radius 5.0mm radius x 18mm cut C053AX1/4TC

€22.72 Ex. VAT

Trend Roman ogee 6.3mm radius x 22.2mm cut C087X1/4TC

€51.99 Ex. VAT

Trend Pro Two flute Cutter 9.5mm diameter 3/50X1/2TC

€34.11 Ex. VAT

Trend Self guided trimmer 9.5mm diameter C115AX1/4TC

€25.98 Ex. VAT

Trend Two Flute Cutter 25.4mm diameter C033X1/2TC

€28.41 Ex. VAT

Trend Two Flute Cutter 7.1mm diameter C010X1/4TC

€17.03 Ex. VAT

Trend Weatherseal groover 2.8mm x 7mm C212AX1/4TC

€52.80 Ex. VAT

Toptul 1/4" Drive stubby ratchet 45 tooth

€20.28 Ex. VAT

Tolsen 0.7x8mm Staples For 43020 Staple Gun 43024

€2.40 Ex. VAT

Tolsen 3-Jaw Gear Puller 4" 65031

€19.47 Ex. VAT

Tolsen Flat wood bits 25mm 75643

€7.28 Ex. VAT

Tolsen Insulated flat nose pliers 160MM,6" V16046

€15.41 Ex. VAT

Tolsen Insulated round nose pliers 160MM,6" V16056

€15.41 Ex. VAT

Tolsen Slip joint pliers 200mm/8" 10316

€5.65 Ex. VAT

Tolsen Trimmer line Square 3mm*15m 77659

€4.84 Ex. VAT

Bahco Fit VDE Insulated Plus-Minus/Pozidriv-Tip Screwdriver Set B220.012

€16.22 Ex. VAT

Tolsen Plier Locking Clamp With Swivel Pads 440mm 10058

€16.22 Ex. VAT

Tolsen 3 Piece Plier & Wrench Set 10403

€16.22 Ex. VAT

Tolsen Extension Bar 3/8" x 75mm 15123

€1.99 Ex. VAT

Footprint 1.5'' Drove Bits (5Pack ) 5781B

€8.54 Ex. VAT

Footprint Masons Brick Chisel 1234

€12.15 Ex. VAT

Robert Sorby PEKJIGL Proedge Knife Jig Large WPEKJIGL

€97.52 Ex. VAT

Robert Sorby 287 Heavy Duty Corner Chisel 1" F28725L

€154.43 Ex. VAT

Wera 05004404001 Kraftform Kompakt VDE 60 i SB (1.0X5.5X154)

€8.90 Ex. VAT

Rothenberger 67023 High Temperature Super Mat

€24.35 Ex. VAT

Trend Flat ovolo 12mm radius x 11mm cut C112X1/4TC

€48.74 Ex. VAT

Trend Two Flute Cutter 7.1mm diameter C009X1/4TC

€12.15 Ex. VAT

Trend Pro Guided large rebater 46/390X1/2TC

€115.41 Ex. VAT

Trend Pro Two flute Cutter 6mm diameter 3/24X1/2TC

€43.05 Ex. VAT

Trend Kitchen Worktop 3 Pack Cutter Set C153/3

€53.62 Ex. VAT

Trend Weatherseal groover 3mm x 7mm C213AX1/4TC

€57.68 Ex. VAT

Toptul 1" Drive Power bar 40"/1000mm

€121.91 Ex. VAT

Toptul 90° Circlip Pliers (int. ring) 5" 12-25mm

€17.85 Ex. VAT

Toptul Digital clamp meter

€183.70 Ex. VAT

Milwaukee M18FRCN45-0X Fuel Coil Roofing Nailer (Bare Unit)

€569.07 Ex. VAT

Duro Dry Diamond Core Drill Kit - DDC-RAPIDE-KITS5

€166.63 Ex. VAT

Festool 578591 LM-TS/TSC Light Module

€52.80 Ex. VAT

Tolsen 10pcs Reciprocating Saw Blade Set 76830

€12.15 Ex. VAT

Tolsen 2-Jaw Gear Puller 3" 65020

€10.53 Ex. VAT

Tolsen 6" Insulated combination pliers V16006

€15.41 Ex. VAT

Tolsen Adjustable wrench 15" 15005

€20.28 Ex. VAT

Tolsen Go-through screwdriver PH2*38 20140

€4.02 Ex. VAT

Tolsen Philips Screwdriver PH3x150mm 20009

€3.21 Ex. VAT

Tolsen SDS-plus hammer drill bits 10*160mm 75326

€3.21 Ex. VAT

Tolsen SDS-plus hammer drill bits 16*210mm 75352

€5.65 Ex. VAT

Tolsen SDS-plus hammer drill bits 16*260MM 75372

€6.46 Ex. VAT

Tolsen VDE 24" Bolt Cutter V12224

€65.00 Ex. VAT

Footprint Plugging Chisel 1860

€9.72 Ex. VAT

Rotabroach SITEH3RO 5 Piece Car Reamer Metric Kit

€365.81 Ex. VAT

Draper Soft Grip Pliers Set, Green (3 Piece) 04458

€16.22 €8.12 Ex. VAT

Winter Sale

Shogun 240mm Combination Saw Spare Blade

€38.98 Ex. VAT

Trend AIR/P/6A Air Pro (Max) Ear Defenders

€56.87 Ex. VAT

Robert Sorby Sovereign Counterweight SOV CW

€14.59 Ex. VAT

Robert Sorby 411 2" Aluminium Oxide Discs

€7.28 - €8.09 Ex. VAT

Pica VISOR Permanent Marker - Yellow

€9.72 Ex. VAT

Faithfull FPPCLIP40W 40W Clip Light (240V)

€91.05 Ex. VAT

Jefferson 60" Pry Bar & Tala Shovel Bundle

€42.24 Ex. VAT

Nerrad NTPLVL1 Aluminium Boat Level inc Spare Vials and Strap

€36.54 Ex. VAT

Trend Self guided trimmer 9.5mm diameter C115X1/4TC

€21.91 Ex. VAT

Trend Two Flute Cutter 15.9mm diameter C026X1/2TC

€21.91 Ex. VAT

Trend Pro Double guided trim profile Cutter 46/301X1/2TC

€110.53 Ex. VAT

Trend Pro Rota-Tip Cutter 19mm diameter 46/03X1/2TC

€111.34 Ex. VAT

Trend Guided trimmer 19.1mm diameter C117BX1/2TC

€59.31 Ex. VAT

Trend Pocket Cutter 6.3mm diameter C007LX1/4TC

€25.16 Ex. VAT

Toptul 6pcs Parallel Pin Punch Set

€24.35 Ex. VAT

Toptul 7PCS Short Type Hex Key Wrench set

€12.15 Ex. VAT

Toptul 1/2" Drive ratchet handle 36 tooth

€29.23 Ex. VAT

Toptul 3/8" Drive Power bar 15"/375mm

€25.98 Ex. VAT

ProDec Crevice Roller + 2 Sleeves

€4.05 Ex. VAT

Powermaster 10M 10A Cable Reel 8600

€16.21 Ex. VAT

Tolsen 2pcs Bungie Cord Set 62242

€2.40 Ex. VAT

Tolsen 5pcs Jigsaw Blades Set T101BR 76805

€4.02 Ex. VAT

Tolsen 9Pcs extra-long arm hex key set 20049

€8.09 Ex. VAT

Tolsen Aluminium Rivet 3.2*6.4MM 1/8"*1/4" 43007

€2.85 Ex. VAT

Tolsen SDS-plus hammer drill bits 6*160mm 75322

€3.21 Ex. VAT

Tolsen Trimmer line Square 2.7mm*15m 77657

€4.84 Ex. VAT

Tolsen Plier Combination 200mm 10002

€6.46 Ex. VAT

Footprint 1'' Scutch Combs (5Pack) 5782

€6.91 Ex. VAT

Footprint Guarded Masons Brick Chisel 1235

€16.22 Ex. VAT

Bahco 4 Tonne Bottle Jack BH4G4

€20.28 Ex. VAT

Bahco BWTVCTT355 Tire valve core tool with 0.45 Nm max torque

€20.28 Ex. VAT

Robert Sorby Round Cutter Rs130Kt RS130C

€16.22 Ex. VAT

Robert Sorby Sovereign 3/8" Collet SOV C10

€16.22 Ex. VAT

Trend Craft saw blade 184mm x 30 teeth x 30mm CSB/18430A

€24.35 Ex. VAT

Trend Pro Trimming Cutter 12.7mm diameter T46/04X1/4TC

€30.04 Ex. VAT

Trend Pro Trimming Cutter 18.2mm diameter 46/22X1/2TC

€89.39 Ex. VAT

Trend Pro Two flute Cutter 15mm diameter 4/04X1/2TC

€54.43 Ex. VAT

Trend Self guided radius 4.8mm C059X1/4TC

€35.73 Ex. VAT

Trend One Flute 3.2mm diameter x 11.1mm cut C034X1/4TC

€17.85 Ex. VAT

Milwaukee 4932464569 180mm VDE Heavy Duty Diagonal Cutter

€52.80 Ex. VAT

Toptul 90° Circlip Pliers (ext. ring) 5" 10-25mm

€17.85 Ex. VAT

Bosch 6 Piece Combi Kit (3x4Ah Procore)

€812.97 €731.67 Ex. VAT

BOSCH TRUCK TOUR 2026

Knipex 97 52 42 6 PreciForce Crimping pliers With Multi-Component Handles Burnished 220 mm

€154.43 Ex. VAT

Topcon TP-L6 Pipe Laser Red Beam

€2,500.00 Ex. VAT

Bolle Safety BL110N Safety Glasses, Anti-Scratch Coating (Clear)

€2.67 Ex. VAT

Tolsen 13Pcs Ball End Imperiel Long Arm Hex Key Set 20090

€9.72 Ex. VAT

Tolsen 2 in 1 Quick Change Screwdriver set 20042

€3.21 Ex. VAT

Tolsen 2pcs Reciprocating Saw Blades set 228*1*19*18T 76829

€4.84 Ex. VAT

Tolsen 38Pcs 1/4" Ratchet and Socket Set 20035

€16.22 Ex. VAT

Tolsen 5pcs Sanding sheet 125mm 240 grit 77237

€4.02 Ex. VAT

Tolsen Adjustable wrench 12" 15004

€11.34 Ex. VAT

Tolsen Adjustable wrench 18" 15006

€32.48 Ex. VAT

Tolsen Aluminium Rivet 2.4*6.4MM 3/32"*1/4" 43005

€2.85 Ex. VAT

Tolsen Aluminium Rivet 4.8*16mm 3/16"*5/8" 43012

€3.21 Ex. VAT

Tolsen Fixed caster 150mm/6" 62934

€16.22 Ex. VAT

Tolsen SDS-plus hammer drill bits 12*260mm 75368

€5.65 Ex. VAT

Tolsen Spirit level 100CM/40" 35235

€16.22 Ex. VAT

Tolsen Spirit level 40CM/16" 35231

€11.34 Ex. VAT

Misc KTP Imports Dishwashing Brush 9707728

€3.21 Ex. VAT

Tolsen Plier Diagonal Cutting 160mm 10018

€6.46 Ex. VAT

Tolsen Wire Brush End For Drill 24 x 6.35mm 1/4" Indust. 77546

€2.40 Ex. VAT

Misc XTrade 103 Piece Drill Bit & Accessory Set

€20.28 Ex. VAT

Stealth Mounts Festool 18v Bit Holder (2 Pack) BH-FT-GRN-2

€16.22 Ex. VAT

Robert Sorby Turnmaster Handled Carbide Cutters X 3 RSTM HCT123

€142.24 Ex. VAT

Robert Sorby Turnmaster HSS Square Cutter RSTM TIP3

€14.59 Ex. VAT

Robert Sorby 285EG32 Chisel Edge Guard 1.1/2" F285EG38

€10.53 Ex. VAT

Wera 05004405001 Kraftform Kompakt VDE 60 i SB (1.2X6.5X154)

€11.34 Ex. VAT

Trend Pro Rota-Tip straight 12.7mm diameter RT/11X1/2TC

€85.33 Ex. VAT

Trend Pro Two flute 5mm dia 3/1X1/2TC

€30.04 Ex. VAT

Trend Pro Two flute Cutter 19.1mm diameter 4/50X1/2TC

€56.06 Ex. VAT

Trend Aquamac 63 Recesser 41.3mm diameter C206X1/2TC

€84.51 Ex. VAT

Trend Stair trenching Cutter C241X1/2TC

€39.80 Ex. VAT

Toptul 10PCS 1/2"DR Long Ribe Bit Socket Rail Set

€64.19 Ex. VAT

Toptul 3/8" Drive Universal Joint 54mm

€8.90 Ex. VAT

Toptul Adaptor Mirror 1/2"(F)x3/4"(M)

€8.09 Ex. VAT

Stihl (3.3mm x 6.8m) Black Round Trimmer Line

€5.68 Ex. VAT

Tolsen 5pcs Sanding sheet 125mm 180 grit 77236

€4.02 Ex. VAT

Tolsen Flat wood bits 24mm 75642

€7.28 Ex. VAT

Tolsen SDS-plus hammer drill bits 12*160mm 75328

€3.21 Ex. VAT

Tolsen 150mm Swivel caster with brake 62936

€17.03 Ex. VAT

Tolsen 125mm Swivel caster 62932

€11.34 Ex. VAT

Tolsen 12pcs Double Open End Spanners Set 6-32mm 15892

€40.61 Ex. VAT

Tolsen Go-Through Screwdriver 1.2x6.5x100Mm 20114

€3.21 Ex. VAT

Footprint Guarded 18 x 1'' Cold Chisel 591

€25.16 Ex. VAT

Robert Sorby Turnmaster Shank + 3 Carbide Cutters RSTM SCT123

€130.04 Ex. VAT

Wera 05004431001 Kraftform Kompakt VDE 67 i TORX® SB (TX 10X154)

€8.09 Ex. VAT

Wera 05004434001 Kraftform Kompakt VDE 67 i TORX® SB (TX 25X154)

€8.90 Ex. VAT

Wera 05004436001 Kraftform Kompakt VDE 67 i TORX® SB (TX 30X154)

€9.72 Ex. VAT

Energizer Energiser XMS22BATTAAA Battery Packs

€5.28 Ex. VAT

Trend Pro Bearing guided ovolo Cutter 12.7mm radius 46/150X1/2TC

€76.38 Ex. VAT

Trend Pro Guide trimmer 12.7mm diameter 50mm length 46/23X1/2TC

€89.39 Ex. VAT

Trend Pro Guided profiler 16mm dia x 25mm cut 46/90X1/4TC

€57.68 Ex. VAT

Trend Pro Rota-Tip straight 12.7mm diameter RT/10X1/2TC

€78.01 Ex. VAT

Trend Two Flute Cutter 6.3mm diameter C008X1/2TC

€15.41 Ex. VAT

Toptul 1/4" Ratchet handle repair kit for CHAG0813

€8.90 Ex. VAT

Milwaukee M18FCHS-122 M18 FUEL 40cm Chainsaw (2x12Ah Forge)

€812.97 Ex. VAT

Claim Your FREE Battery On milwaukeetool.eu/uk_redemption/

Bolle SWIFTN30E SWIFT Safety Glasses (Copper)

€4.46 Ex. VAT

Tolsen 11pcs screwdriver & bit set 20044

€4.84 Ex. VAT

Tolsen 46Pcs 1/4" socket sets 15138

€28.41 Ex. VAT

Tolsen 5pcs Sanding sheet 125mm 150 grit 77235

€4.02 Ex. VAT

Tolsen Claw Hammer 8OZ 25148

€5.65 Ex. VAT

Tolsen Go-through screwdriver 1.2*6.5*150 20115

€4.02 Ex. VAT

Tolsen Philips Screwdriver PH2x150mm 20008

€3.21 Ex. VAT

Tolsen Go-Through Screwdriver 1.6x8x150Mm 20117

€4.84 Ex. VAT

Tolsen 2pc Recip Saw Blade 228mm 4T 76827

€4.84 Ex. VAT

Footprint 7'' Thumbturn Pattern Pipe Wrench 900W

€21.10 Ex. VAT

Footprint Guarded 16 x 1'' Cold Chisel 591

€24.35 Ex. VAT

Robert Sorby Turnmaster + HSS Round Cutter RSTM TIP1

€14.59 Ex. VAT

Trend Pro Bearing guided ovolo Cutter 12.7mm radius 46/150X1/4TC

€76.38 Ex. VAT

Trend Pro Rota-Tip profiler 19.1mm diameter RT/70X1/2TC

€97.52 Ex. VAT

Trend Pro Two flute Cutter 12.7mm diameter 3/83MX1/2TC

€44.67 Ex. VAT

Trend Pro Two flute Cutter 15.9mm diameter 4/20X1/2TC

€43.05 Ex. VAT

Trend Pro Two flute Cutter 18mm diameter 4/30X1/2TC

€67.44 Ex. VAT

Trend Pro Two flute Cutter 19.1mm diameter 4/5X1/4TC

€46.30 Ex. VAT

Trend Radius 4.8mm radius x 9.5mm diameter C053X1/4TC

€22.72 Ex. VAT