The first thing that struck me about these filters was the construction. Upon handling them they are well machined metal and glass. They look just like the attractive photos in the listing, and they feel as good as they look.

They do what they are supposed to. Install easily on the lens. I assume the UV is blocking UV, but I really have it as an old habit lens protector. The polarizer works well and feels premium when rotating - it's very intentional, with almost a damped motion. Easy to turn and stays where you put it. Neither filter introduced any distortion I could tell, perhaps a little bit of color change but no problematic characteristics.

The kit is a good value for these two filters. They throw in some extras, none of which are reasons to buy the kit if the filters weren't good, but they include a matching lens cap with keeper, three pocket filter wallet, and three microfiber cleaning cloths sealed in very thin packaging. That's actually a neat inclusion because without taking up very much space I can pack in a guaranteed pristine lens cloth if something goes really awry and stuff gets filthy.

You may also want to check the other K&F Concept offerings - while I feel this kit is a good value for filters this nicely built and well performing, it looks like they also offer a three filter kit to also include an ND4 filter for slightly less money. Unless you need a lens cap, that seems like a good trade. Either way, the Nano-K filters are very good quality and worth it.