The best gears made today for Muncie 4 Speeds. We here at Riverside Gear are proud to offer these gear sets for their superior quality and value. You receive with this kit a 10 spline input shaft with 26 drive teeth, cluster gear 27 / 22 / 19 / 17 counts front to rear, 1st gear 36t, 2nd gear 30t, 3rd gear 27t. This set is M21 set with 2.20 first, 1.64 second, 1.28 third, 1.00 fourth. Best parts on the market by the best in the business, if you need them we have them.