This is brand new 71T2 Ingersoll Rand compatible Level II Step Saver Valve Gasket Kit 32127458. This Rebuild Tuneup kit has all parts to rebuild the heads and Valve plates for Ingersoll Rand 71T2 Air Compressor. This kit includes low/high pressure intake and discharge valve springs and set of head valve plate gaskets. This is not a Ingersoll Rand parts but it is compatible and fits to IR Air Compressors. This is a Private-label parts.