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 .