Mercury Marine
https://www.crowleymarine.com/mercury/products/f2a544266-pinion-gear-assembly-with-bearings
Pinion Gear Assembly (With Bearings) F2A544266
https://www.crowleymarine.com/mercury/products/f2a544266-pinion-gear-assembly-with-bearings
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No longer available
Product Description
Mercury factory part.