The MFactory 3.07 Ratio B Series 1st Gear is the perfect replacement for the 1994-2001 USDM Acura Integra GSR ITR Y80 S80 B16 Hydro S4C Y21. This long-ratio gear offers a 3.07 ratio for improved high RPM performance, giving your Honda B series engine smooth operation even at higher frequencies. Please note: This gear will not fit 98 spec JDM ITR.