THIS KIT INCLUDES 

1- 40318591 ENGINE OIL FILTER

1- 40271228 FUEL FILTER " MADE BY BALDWIN"  YOU CAN'T USE YOUR WATER IN FUEL SENSOR WITH THIS FILTER IT WILL NOT FIT IN THE BOTTOM OF THE BALDWIN FILTER, THIS KIT IS FOR THE GUY WANTING TO SAVE MONEY AND WITH A TRACTOR THAT'S OUT OF WARRANTY,  YOU CAN SIMPLY UNPLUG SENSOR BUT YOU WILL HAVE A WATER IN FUEL LIGHT COME ON IN THE DASH.