THIS IS A MASTER REBUILD ENGINE KIT, FOR ALL KOHLER K301, M12, K301AQS, 301AS, 301A, WITH NEW VALVES, GASKET SET WITH SEALS, TUNEUP KIT INCLUDES POINTS, CONDENSER & SPARK PLUG. STANDARD PISTON WITH CHROME RINGS, WRIST PIN & CLIPS. CONNECTING ROD STANDARD, WE ALSO HAVE AVAILABLE. COMPLETE GASKET SET WITH SEALS. ONLINE KOHLER SHOP MANUAL AVAILABLE ON THE INTERNET. TORQUE ON CONNECTING ROD 260 INCH POUNDS. CYLINDER HEAD BOLTS 25-30 FOOT POUNDS. OIL PAN AND CLOSURE PLATE 35 FOOT POUNDS. NOTE: PROPER CONNECTING ROD INSTALLATION IS HOLE IN CONNECTING ROD CAP FACES THE CAMSHAFT. 12HP KOHLER BORE SPECS. NOTE: IF CYLINDER IS MORE THEN. 003 TAPER IT WILL NEED TO BE REBORED AS INSTALLING NEW PISTON AND RINGS IN A TAPER BORE THEY WILL PROBABLY CAUSE THE ENGINE TO SMOKE & BURN OIL. KOHLER RECOMMENDS AFTER HONING & OR REBORING THAT THE CYLINDER BE WASHED IN HOT SOAPY WATER TO ENSURE ARE GRIT FROM MACHINING IS REMOVED BEFORE THE NEW PARTS ARE INSTALLED IN THE ENGINE.