This is brand new unused aftermarket 234 Ingersoll Rand compatible Tuneup Kit Level II 32127334 Level III 32127342. Parts # included are 32127334 32127342. This is new style SN 567999 and down. This kit includes one set of low pressure intake discharge valves springs, one set of high pressure intake discharge valves springs, and one set of head valve plate gaskets. This kit includes both the Level II step saver kit and the Level III step saver kit parts to rebuild the heads valve plates for your Model 234 Ingersoll Rand Air Compressor. This is not a Ingersoll Rand parts but it is compatible and fits to IR Air Compressors. This is a Private-label parts.