Comes with bag, trail gaiter and the same extras as a new boots. The heel strap on this boot was stretched 9 millimeters in width to loosen the heel strap a bit as compared to a new S2 boot. The heat stretch was done by an owner and shows some heat marks but nothing that will affect the usability or longevity of the boot. See closeup photos. Comes with marine colored toe straps but these may be substituted with black upon request, or other colors may be substituted.