Abstract: A device for finishing the end of a tubing is disclosed comprising a first and a second member. The first member has a first base and first end walls extending from each of two opposed ends of the first base. A plurality of first V-shaped grooves extend into each of the first end walls. The second member has a second base and second end walls extending from each of two opposed ends of the second base. A plurality of second V-shaped grooves extend into each of the second end walls. Apertures extend into the first and second bases enabling a threaded fastener to adjustably secure the first and second members relative to one another. The first member finishes the inside and outside tubing surface with two separate inside and outside cutting edges while the second member simultaneously finishes the inside and outside tubing surface with two separate inside and outside cutting edges upon rotation of the device relative to the tubing.