Description: Brand New MFactory 3.07 Long First Gear for: USDM Honda B16A, B16A2, B16A3 Transmissions USDM Acura B18C1 Transmissions USDM Acura B18C5 Transmissions Part # MF-TRS-01B We also have these for the JDM B18C Transmission listed as another item. Let IPG Parts be your one stop shop for all your MFactory Needs !! Achieve the ultimate in acceleration with the MFactory Close Ratio Gears. Diamond Cut to exacting tolerances from fully Carburized Forged Nickel-Chromoly Steel and put through our own proprietary heat treatment process, you will not find a stronger, more reliable product on the market. Our special treatment process makes our gears several times stronger & tougher than OEM Gears and are specifically designed to endure the demanding requirements of high-power track/drag cars. - Made from imported Japanese Steel - Forged and Cryo-Tempered for unsurpassed toughness - Advanced Shot Peening technology increases surface hardness - Advanced gear geometry designed using industry-leading software puts more power to the ground Please ask any questions you may have. We are always here to help and respond to inquiries in a quick, timely manner. Be sure to check out our other great items, we do combine shipping costs. (One shipping cost based on total package weight) Shipping Policy: We strive to ship your order in a prompt manner to meet the criteria for shipping time that we specify in the Item information. We offer a variety of shipping options based on what product you are purchasing and your desired time frame for delivery to meet the needs of all of our customers. Shipping charges are non-refundable. We will gladly combine shipping charges to one charged based on the total weight of the package. We proudly ship packages worldwide !!! Return Policy: We always look to satisfy our customers in whatever needs they may have. Returns are accepted within 14 business days of receiving the product. A 15% restocking fee may apply to your return, please contact us for details. Items must be in New condition with Original Packaging intact to be returned. Shipping charges are non-refundable. IPGparts has been in business for 15 years servicing the Automotive Performance Industry. We are proud to bring you fair prices on the top parts available for the automotive performance industry. Working closely with many of the top business names in the industry and located in Orlando, FL we are a full product support facility with the ability to obtain any product that you have in mind. We have the experience and know how to guide you in the right direction for your parts purchases as you build your high performance automobile. Our racing programs offer us the chance to test and use quality products on the market to further develop and ultimately allow us to give real world feedback on the hottest and most useful products. The parts you see offered for sale are the best of the best. We don't just sell parts to maintain the business, we sell the parts that will help you perform better and WIN !!! * Some images being used are just for representation purposes and may not reflect the actual product you receive... ...but the product you receive will be specifically for your application as listed in the description * *Florida residents please add sales tax.*