The Hitachi HiKoki 371220 Genuine 100V-127V Controller is an original replacement electronic speed-control component for the SP18VA 180mm sander polisher. It regulates the machine’s electronic operating functions, including variable speed control, and is suitable for replacing a failed or damaged original controller. HiKoki parts data lists 371220 specifically as the 100V-127V controller for the SP18VA, including the 110V UK version.