Abstract: A belt sander for processing such materials as wood, plastics, and similar materials. The belt sander comprises a table for accommodating a workpiece thereon, and a sand belt holder beam which is slidably mounted on cross guides overlying the table. The table is pivotable along a longitudinal horizontal axis so as to assume horizontal and vertical attitudes. The beam guides are linked such that, with the sander in the inoperative condition, they can be set not to exceed the transverse overall dimension of the sander frame. Provision for pivotal mount of the table and the guides is effective to allow a significant reduction in the overall dimensions of the belt sander.