This exhaust wet joint manifold bellow with gasket kit is compatible with MerCruiser 3.7L engines, including models 165, 170, 180, and 190 horsepower.It replaces the following part numbers: Exhaust Bellow – 70981A3, 70981, 70981B3; Exhaust Tube – 32-90949T, 32-90949; Gasket – Exhaust Manifold – 27-18272, 27-97863.Fits inline 4-cylinder, 224 CID engines manufactured between 1980 and 1989, including model variants 3.7L, 3.7LX, 470, 485, and 488.Package includes: 1 x Exhaust Bellow (70981A3), 1 x Exhaust Tube (32-90949T), and 1 x Exhaust Manifold Gasket (27-18272).