This is an M22 close ratio Muncie 4 speed for GM applications. This has a 10 spline input and 27 spline output for 1966 - 1970. All internal gears are BRAND NEW.  Everything  in this unit, such as bearings, brass, sliding clutch's, shift forks, seals, bushing, countershaft and bearing retainer are NEW. 12 month NON ABUSE warranty on this unit.Case Coding to make a unit "Numbers Matching" for your application is available, CALL TOLL FREE for details and pricing.Questions? Call our HELP line TOLL FREE 1-877-614-4327 Monday thru Friday 8:00 a.m. to 5:00 p.m.