Replaces the following part numbers

aa Universal-Most Common Items 32-1742

This valve seat reconditioning kit has a specially engineered cutting head with a 31 degree angle on one side and 46 degree on the other. The Neway Valve Seat cutter is a hand operated tool that fits most air-cooled engines. It insures greater accuracy and produces precision work at low cost. Includes all parts listed below plus 11/32" pilot and longer blades. This kit will also cut all known Wisconsin engine seats except models VQ4 and VR4. The cutter head is adjustable to 1-11/16" diameter.
Contains:
1 - 31 degree and 46-5/16" dia. adjustable to 1-9/16"
1 - 1/4" (.248) pilot
1 - 9/32" (.279) pilot
1 - 8mm pilot for worn 5/16" guide
Wrenches
Pilot Puller Pin
Fitted Tool Case