The batch I just got back was a mix of burrs and files. They can sharpen needle files as long as the cut isn't extremely fine. I'm not sure what the cutt-off point is. Here's a photo showing some of the returns. You can't really see the sharpness, but just imagine, "all new files". They are that sharp. Sorry the photo isn't sharper!
Harry Boggs is super nice on the phone and is very happy to talk file lore, and has helped me find hard to find files. The Nicholson "Super Shear" for example at the top of the picture was designed to cut soft metals, but is super for hard woods.
They use a "liquid honing" process which I think is high-pressure water or perhaps oil and a fine abrasive. Harry explained it, but I have forgotten the details. IT WORKS! Like new, or sometimes better Harry says and I believe it.
Needle files are about a buck each and up to $3.50 for the long shear. Burrs were about $2.00.
Compare to buying new. This is for real folks.
Boggs Tool & Sharpening
They also sell a wide variety of cutting tools and files. Indispensable.

Help




