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A 110mm x 32mm/40mm waste adaptor is a plumbing fitting used to connect pipes or components with different diameters in a wastewater or drainage system.

• 110mm typically refers to the larger diameter, which is a common size for soil or sewage pipes in plumbing systems. This size is often used for carrying wastewater away from toilets and other fixtures.
• 32mm/40mm typically refers to the smaller diameter, which is commonly used for branch pipes from sinks, basins, and other smaller fixtures in a plumbing system.