I paid $18 for this. This kit is great if you don't have a spindle sander. Put it on the drill press, set the revs to high, push the table aside and head to town. The big drums in particular are surprisingly efficient. Keep in mind that it's $18 for about 5 drums and a couple of sanding attachments. The quality is very good for this price. This is clearly not the same as an oscillating spindle sander that costs hundreds of dollars. If that's what you want, the Ridgid EB4424 is the "industry standard" for a decent amateur-level spindle sander. If that isn't enough, Laguna makes some good professional reel sanders, but I doubt you would look at this kit if you were in this market :-) The only downside to this kit is that the shaft of the smallest drum is very long is thin, and it's pretty easy to break if you press on it too hard. This kit is cheaper than a set of replacement grinders, so I just buy a brand new set when the old one wears out.
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