This is 32304610 Ingersoll Rand 2340 Model Level II Step Saver Kit Valve Gasket Kit. Level II step saver kit is is assembled to rebuild the heads valve plates and it is compatible with Ingersoll Rand Air Compressor parts. 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 is not a Ingersoll Rand product but it is compatible with Ingersoll Rand Parts. This is a Private-label product.