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The PLUS 100 is a profit producing attachment for the T-60. The PLUS 100 forms 2" to 4" outlets on K, L or M copper tube from 2 1/2" to 8". It will also create those hard to find tees such as 2½" X 2 ½", 4" X 3" or 4" X 4". Some contractors have even turned the PLUS 100 into a profit center between projects. They are forming outlets and braze in branch tubes - cutting and grooving tube to sell to wholesalers or even their competition!