27 tubes. Windsor & Newton, Van Gogh and Grumbacher. Too many colors to list but they are assorted. There are a lot of new tubes. There is not much taken from the used tubes. Scheewe tray has paints in it, but on a liner that can be removed to become a new tray. It holds 14 paints. The other tray was a cheap watercolor set that the paints were used from and now holds some paint from the 27 tubes.
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