Online product descriptions note that it comes with a tube of iWhite's special teeth-whitening polishing gel. A set of AAA batteries are also included in the box so it's ready for use within minutes of opening the package. However, there's no mention of whether additional, replacement rubber polisher cups or cone shaped tips are included - something that several other teeth whitening and polishing systems like Momi, Dentek and Polish'd include in varying numbers in the box. It took a bit of online research to find iWhite does sell a 'refill kit' separately with another tube of prophy paste, a cup and a cone-shaped tip. Since it's design is identical to others on the market, finding a replacement polishing neck or rubber tips shouldn't be difficult if you need them.