Sierra's 18-2259 Upper Drive Shaft Gear Repair Kit is for Mercruiser 120 and 140 drive units. It has a 1.98:1 aspect ratio. (1) Sierra 18-1160 Drive Bearing Kit, (1) Sierra 18-1161 Tapered Roller Bearing, (1) Sierra 18-1165 Tapered Roller Bearing, (1)...