Shimano FH-RM60 Parallax is an Acera level rear hub from 2009.
Although noted as “8 speed”, it works with 9 and 10 speed cassettes, too. This is an MTB hub, not disc brake compatible. What’s interesting about this hub is the proper and hefty sealing.
Being an entry level hub, you can clearly see machining marks – hub body is aluminium, Parallax hubs come either for 32 or 36 spokes. Being a Shimano hub, it does not have cassette bearings, but uses cup and cone system instead.
Feels very solid in hand. I have no idea why Shimano called this hub “Parallax”, written in huge fonts. Interestingly, this hub is only 3 grams heavier than the Shimano FH-RM665 SLX, which is a few notches above in the hierarchy. Yes – it’s disc compatible, but also supposed to have better materials, which I doubt.