Abstract: A mitre box embodying improved indexing means is provided for use in cutting the ends of two pieces of material at an angle to enable the two ends to be fitted together to form a joint. The mitre box includes a base which is supported on a pair of arch-like legs. The latter legs are positioned in suitably spaced relation relative to each other and are operable to provide a support means for supporting the mitre box on a suitable support surface. Mounted on the base is an indexing plate which is used for purposes of identifying the angle at which the ends of the strips, i.e., pieces will be cut. A swivel assembly is mounted on the mitre box for pivotal movement relative to the indexing plate. The swivel assembly cooperates with the indexing plate to determine the angle at which cuts will be made. A pair of upright assemblies are supported at the opposite ends of the swivel assembly whereby they extend substantially perpendicularly to the plane of the swivel assembly.