The Empire 8 in True Blue billet level is equipped with made in the USA True Blue vials, which are accurate to within 0.0005 in per inch in all 10 plumb and level working positions. The em71.8 features 0, plumb, 45 degree and the VARI-PITCH which reads slope in 1/8 in increments per ft. The anodized aluminum billet frame delivers unparalleled strength and durability. A top side v-groove edge and 3 bottom side neodymium magnets make the em71.8 ideal for working with pipes and conduit.