comes with bearings, synchros which are in okay shape (not the best but they should work. you want garaunteed? buy new ones for $275!), no countershaft or mainshaft, just the gears and shift collars and all the bearings for the collars and gears. installation can be arranged as well. shoot me offers for this stuff; it's taking up space in my garage and i'm not planning on using any of it.