Model 242 Ingersoll Rand Type 30 compatible Rebuild Kit # TUK242IR includes Level I filter Kit 32127326, Level II Valve Gasket Kit 32127375 and Level III Ring Gasket Kit 32127383. Rebuild Kit have been assembled to includes gasket kit, piston ring set, oil seal, wearing valve discs, springs and filter to recondition one compressor. This is not a Ingersoll Rand parts but it is compatible and fits to IR Air Compressors. This is a Private-label parts.