This is a A-B1AF234 Air Filter- Kubota K3181-82240 PN: B1AF234Main Description As Following : A-B1AF234 Air Filter- Kubota K3181-82240 P.N: B1AF234 A-B1AF234 Air Filter- Kubota K3181-82240 P.N: B1AF234 Replaces: K3181-82240 KUBOTA , Crossed From: K3181-82240 KUBOTA , K318182240 KUBOTA , 102-388 STENS , 102388 STENS Found in Section & Models : Tractor Parts Associated Items : New Also This is An Aftermarket Product And : High Quality Afternaket Shipped from Both US and Canada