UMS Flowell’s Tubing Adjustable Union (TAU) is a quick and easy way to orientate and space out your completion. The TAU is typically used to assist with the space out of ESP power cables at the ESP packer or tubing hanger, and also to space out the short string in dual packers for dual completions. Other applications include; orientation and adjustment between upper and lower y-tools in dual ESP completions, ESP motor lead extension (MLE) space out and ESP orientation inside ESP capsules or pods. The TAU is a telescopic design for adjustment then locked, and is lockable to left and right hand rotation in 6 degree increments. A choice of different stroke lengths allows the customer to select the one that suits their application best. A selection of metallurgy and elastomers allows the customer to select the materials that best suits their well environment.