This item is for an engine gasket set for GM marine 3.0L (181ci) 4-cylinder engines with a 2-piece (split-type) rear seal; standard rotation. P/N 17200 + CS1179VM + 17301. This engine is commonly referred to as a 140 HP and used in Mercruiser, Volvo-Penta, OMC, and other marine vessels. Feel free to message us your engine serial number for fitment confirmation. The included gasket set contains most gaskets needed for engine reassembly but may not have all accessory gaskets. We have included images of the gasket set for your reference. We have locations in Alabama, Louisiana, and Tennessee. Put our 75+ combined years of experience to work for you… Thank you, the Falcon Team!