This is brand new Ingersoll Rand Model SS3 compatible Rebuild Tune Up Overhaul Kit. This Tune Up Kits(TUKs) are assembled to include gasket kit, piston ring set, oil seal, wearing valve discs and springs, and air 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. ****Please note, picture shows in listing may not actual kit.****