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This two-sided scaling ruler is only available in 24 in. size. The front has 1/3 off; 1/2 up increments ( each increment is equal to 1 1/2 for scaling ) on top and inches divided into 10ths on the bottom. On the back there are inches divided into 16ths on top and 12ths on the bottom. The center has inches incremented in inches/feet and a zero center scale incremented in 1/2 in. Gaebel stainless steel rulers are made in U.S.A. and have been for over 55 years, using 301 and 410 spring tempered steel.