Made in the USA - A new replacement 3 piece gear set for 2004-2019 lower units for the Evinrude E-Tec 40, 50, 55, and 60 hp outboard motors. This set comes with the Forward Gear, Reverse Gear, and Pinion. It is a direct replacement for the 11:32 and 12:32 gear sets, with the same specs as the original gear sets. The OE part number that this gear replaces are 5008869, 356474, 0356474.