ACLS includes: 1 standardized ACLS leather tool, 1 large eye steel needle, 2 perma-lok needles, 72" waxed linen thread for Running Stitch task and replacements, and 60" of 3/32 inch wide leather lace for the Whipstitch and Single Cordovan Stitch tasks. LACLS includes: 1 standardized LACLS leather tool, 1 shoelace for Running Stitch task, 2 perma-lok needles, and 60" of 3/16inch wide leather lace for Whipstitch and Single Cordovan Stitch tasks. Please note: the leather lacing in this product contains natural rubber latex which may cause allergic reactions.