Product Description: When it comes to tackling the most demanding cutting and shredding jobs, the Comer Gearbox stands as a beacon of reliability and performance. This gearbox is meticulously engineered to excel in even the harshest conditions, making it the ultimate choice for professionals and enthusiasts in agriculture, landscaping, and land management. Let's explore the exceptional features and benefits of this essential tool. This gearbox is made to fit Howse 520C Rotary Cutters built after 2003. The gearbox ratio is 1 : 1.47. The input shaft is 1 3/8" Round Bore. The 12 Spline output shaft has tapered splines, 40 mm spline and nut is 8.2.2.00515. The mounting pattern is 171.5 mm. The gearbox is rated at 40 hp at 540 rpm and has a CCW (Counter Clockwise) rotation. Please verify fitment before ordering.