A&I Engine Oil Filter - A-HH164-32430.

Replaces:  16414-32434, 16414-32430, 17321-32430, 70000-74035, 17321-32432, 17321-32439, Fleetguard# LF3706.

Fits the following Kubota Compact Tractor L2501, L3200, L3240, L3301, L35, L3540, L3560, L3700, L3800, L39, L3901, L3940, L4060, L4240, L4400, L45, L4600, L47, L4701, L4740, L4760, L48, L5040, L5060, L5240, L5460, L5740, L6060, MX4700, MX4800, MX5000, MX5100, MX5200, MX5800, M4030SU, M5140, M5640, M5660, M59, M62, M9000, R410B, R420S, R510B.

This is an Aftermarket part.