MerCruiser 4 Cylinder 181 Exhaust Manifold to Head Gasket 

Direct replacement exhaust manifold to cylinder head gasket.

Replaces Sierra 18-1203 and GLM 31570.

Fits MerCruiser 4 cylinder 181 C.I.D. 140 H.P., Model 140 engine (log style direct replacement).

Compatible parts:

• MC-1-52390 direct replacement water cooled exhaust manifold. For serial # 3332138 and up.
• MC-20-60426 direct replacement exhaust elbow riser (utilizes a stainless steel sleeve at the water/air mixing area).
• MC-20-76351 direct replacement exhaust elbow riser.
• MC-20-61851A3 manifold to riser 3" spacer (single block). Includes all mounting hardware, gaskets and drain plug.

Manufactured by Barr Marine. Part number MC47-27-53354.