Design The Acu-Cutter 350 is a simple multi purpose foam cutter that can cut most foams up to 8 ½ inches thick. The Acu-Cutter 350 has 2 blades, one stationery and one moving. The blades are made from ½ inch (front to back) “V” tooth blade material (10 teeth per inch) to produce a fine reliable cut. The Acu-Cutter 350 is also available as a 12 inch saw. Because foam saws are awkward to use, we do not recommend this unless your foam cutting requires the longer length.