Abstract: A mitering apparatus for use with a portable electric saw. The apparatus includes a base with surfaces which are parallel to but spaced from each other. One of the surfaces supports a saw guide for supporting and guiding an electrically powered hand saw. A second surface supports a workpiece and a third surface protects the saw blade. The workpiece supporting surface includes a plurality of apertures and slots. A first frusto-conical workpiece retaining member may be inserted in selected one of the apertures. A second frusto-conical workpiece retaining member is adjustably retained in a selected one of the slots. A third frusto-conical workpiece retaining member is secured in a fixed position on the workpiece supporting surface. The retaining stops can be adjusted to maintain a workpiece in a selected orientation on the workpiece supporting surface so that the saw will cut the workpiece at a selected angle.