A decorative moulding is provided to form pre-mitered corners. Two moulding pieces are provided each with both edges cut at a 45 DEG angle. One moulding piece is cut with a 45 DEG angle to the right and the other moulding piece is cut with a 45 DEG angle to the left. By matching up the angled ends of the decorative moulding, either an inside pre-mitered corner or an outside pre-mitered corner can be formed.
