This Eastwood Complete Manual Transmission Kit includes all necessary bearings, seals, gaskets, synchronizers, springs, and bushings needed to rebuild your Muncie M20, M21, M22 with 26 spline input and 32 spline output shafts and 1in. diameter countershafoot Designed for 1971-74 only, casting number 3925661. A detailed exploded view is included. Factory shop manual suggested - professional installation recommended. Made in the USA.