It comes with three round sponges for application, three large micro fiber towels, and good looking, black apron that is embroidered with the Meguiar's logo in addition to the 3 bottles of liquid.  This would make a nice gift set and seemed to be a good bargain for what you get. We used these three products on a 2003 Sea Doo that is in pretty good shape overall.  We applied and removed the products by hand using the pads and cloths provided.  (the apron was swiped right away for barbecue use).