The product being offered is a respirator kit with 100 filters, specifically the MSA Comfo II respirator in size medium. This new, old stock item comes with a Comfo II respirator included, providing personal protective equipment for various industrial and commercial settings. With a reputable brand like MSA and a high-quality model like the COMFO II, this respirator kit ensures safety and comfort for the user. Ideal for facility maintenance, this product offers reliable protection for those in need of a durable and efficient respirator solution.