Abstract: An accumulating and transfer unit for handling electronic devices such as integrated circuits (ICs), especially surface mounted devices (SMDs). The unit includes guideways mounted circumferentially around a central shaft between two end plates and is inclined from the horizontal to utilize gravity, in cooperation with the levitation provided by a continuous or pulsed stream of air, to move the parts longitudinally in a column from the raised end of the unit to the lower end. In one embodiment, the guideways consist of a generally U-shaped track mounted on a track support and secured with a locking plate. A pair of longitudinally extending spaced apart walls on the bottom of each track act in cooperation with the track support and the locking plate to form a channel that directs the pulsed air from a supply tube at one end of the channel to a series of spaced apart apertures formed in the bottom wall of the track disposed so that the air acts through the apertures on the ICs held in the track.