Gears are made from high-nickel alloy steel, heat-treated and shot-peened to give maximum durability and strength. Where applicable, drive dogs have milled lead-in ramps to improve shifting and reduce wear. Sets include gears, shifter dogs and shifter forks. Mainshaft, countershaft, bushings, bearings, snap rings, gaskets and lock washers must be ordered separately. Available in stock or close ratio. Made in the USA 2.60:1 first gear/1.23:1 third gear ratio, no shaft.