I like that it's a variable ND and polarizing filter combined. It makes setting up my shot so much easier, without trying to put in two different filters. On top of that, this filter feels and sounds really solid. Another important thing is that this filter doesn't have the annoying "X" that some others have. I would recommend it and think it would be great for anyone who wants a decent ND and polarizing filter without spending hundreds of dollars.

Good value for money and produces good results.

Great having a variable and ND filter all in one. No colour cast visible. Recommend.

I purchased one of these filters to try it out because I was tired of stacking a fixed ND & a CPL filter.
I fell in love with the results & bought 4 more in various filter thread sizes so that all my lenses had one of these CPL+VND filters available without the need for a step up ring.
100% worth the investment for both photo & video of automobiles or really anything that would benefit from having this level of control over both your ND & CPL at the same time.
I use one of these filters for LITERALLY every single outdoor daytime shot not, EVERY SINGLE ONE WITHOUT FAIL.
Can't say enough good things about these filters for my line of work!!!
& yes, I paid out of pocket for all the filters, not sponsored.

It is a variable and polarizing ND filter. The ND is 5 steps, there are double, 10 steps (ND1000, 1024 to be exact). The polarizing filter eliminates light reflections on surfaces, cars, water, glass, also enhances the colors of the sky, leaves, asphalt, etc... (for more information search the Internet ) I personally use it for video, so as not to lose aperture-closing depth of field (f9 forward, now I can go to f2.3 without burning the frames due to excess light). I haven't removed it from my 35mm in a while, I'm delighted. The filter is made of metal and glass, presented in a rigid plastic case for storage. You can see the protective and anti-glare layers of a greenish color and you can put the dingle on it which holds quite well without staining. The lever changes the density of the filter and the other ring moves the polarizing filter. You have to be careful with this because you can move both carelessly. In the pictures you see the filter attached to an adapter, (step-up 49mm to 67mm) this is because I have 67 and 49 filters, my advice is to buy large filters then "step-up" adapters ". On image quality. Well, excellent: there are no casts, no chromatic aberration, no loss of definition or the terrible X of the ND gradual filters appear. I have a very expensive polarizing filter and barely notice the difference on it. As a negative point although I have already said it,

Variable ND filters all have the problem at the higher number you get the x cross pattern. And the extra added polarizer adds to the further vignetting at the higher numbers. So I’m going to get a solid ND 8 and ND16 to solve that problem. K&FConcept filters are excellent for the price and the variable ND/polarizer 2-32 is great.

This polarizing filter and neutral density filter pleasantly surprised me, it is not overpriced and the quality of the photos is not bad at all, I have taken several photos with the different degrees that it allows to subtract light and the result is good, if you like silk effects in the water this is an essential filter.
It also has the polarizer that eliminates reflections on crystalline surfaces.

52mm ND2-ND32 (1-5 Stop) Variable ND Filter and CPL Circular Polarizing Filter 2 in 1 for Camera Lens. What can I say about it? Exceptional. Having the ability to simultaneously adjust the ND filter and polarization without swapping out filters is super convenient. Quick adjustments can make a big difference in whether you get that perfect shot or video pan in the moment. I have a Sony ZV-1 with a 52mm adapter for lens and it seamlessly and smoothly threads on without issue. Although my camera come with a build in ND filter. The K&F takes it even further by along more control of how much light my camera takes in. The polarization aspect of the K&F further expanses on the quality of the picture. Overall, I’m extremely happy with this product.

Bought this for my 35mm f2 which I am using on a Canon RP. I wanted it for slowing down the shutter speed for waterfalls I'll visit this summer, as well as deepening the blue in skies. It works as advertised. Nice metal build quality that feels well made. I like the stiffness on the variable ND part. It stays where I set it, and so far it's working great at reducing the light coming into the camera, allowing me to use longer shutter speeds to get the flowing water effect I was after. I usually use the polarizing part of the filter on the lowest ND setting. I'm adding two photos that I think show the polarizing effect pretty clearly. There is some colour difference between using the filter vs not as well as at different filter settings (rotations). I think this is pretty standard, at least I've observed it in the polarizing filters I've used in the past. I've been satisfied dealing with colour shifting using WB and calibration adjustments on raw files in Lightroom. I don't see any degradation in sharpness. I'm pretty picky and do view files at 100%. Very glad I purchased this filter combo. Great value for the money! I'll also add that I accidentally used it once over a thin UV filter and was glad to not see any vignetting.

Easy to attach and detach. Whilst it only provides a minor polarising effect the variable ND filter is easy to adjust, although the CPL/ND combo adjustment takes a little getting use to.