[3] The most common and simplest form of a mitre box is a U-shaped block made from wood, plastic or aluminium, which is open at the top and the ends.
While wooden mitre boxes are mass produced, being simple in construction they are often made by woodworkers themselves from three pieces of wood screwed or glued together.
[4] Wooden mitre boxes have a limited lifespan, as over time the saw wears away the sides and bottoms of the slots, reducing the accuracy of cuts.
[1]: 425 As well as pieces of wood for use in joinery, the mitre box also sees common use in workshops and on jobsites for cutting various types of moulding.
For precise work, a workpiece cut in a mitre box might then be further refined using a hand plane and shooting board.