PCM 40A parts transmission for sale. This is a 1.23:1 transmission that I pulled from my 1999 Sport Nautique with 600 hours on it. We were told by mechanic when boat was inspected prior to purchase that the transmission was bad. After my son and I pulled the tranny it was discovered that the issue was not actually the transmission. Unfortunate part is my son dropped the planetary gear and chipped it while we were working on the transmission. So, we installed a new one and now have the old one available for parts. These parts are very hard to find so hopefully my mistake can help you.