This Dividing Head is a machine tool accessory that turns a workpiece or tool to precise angles for gear cutting, fluting, indexing holes, thread cutting and other multi-angle machining. It attaches to milling machines, grinders and drill presses. The head rotates both clockwise and counterclockwise, set in degrees or minutes. A crank engages the indexing mechanism against a dividing plate with holes at regular intervals, so each division is accurate and repeatable, and graduated scales, dials or vernier scales help set exact angles. A chuck or collet holds the work securely while it turns, and a tailstock supports longer workpieces for added stability. The grey-painted head carries a perforated index plate with a crank handle, alongside a matching tailstock, a stack of red change gears and an arm carrying further gears. It is listed at 180X115X180 mm and 40 kg, with a 6 MONTH warranty, delivery in 1 week, and samples available.