Abstract: A belt sander is described which comprises a support structure, a motor driven pulley secured to the support structure, a primary pulley secured to the support structure spaced from the motor driven pulley, an optional secondary pulley which can be installed over the primary pulley, and an endless belt, having an abrasive material along one face contacting the wood to be shaped, traveling about the pulleys. The sander further includes a belt tracking adjustment system, a work table adjustable relative to the endless belt and a dust guard having an aperture for allowing a vacuum system to be connected thereto.