NOTES:

This top-grade product is expertly made in compliance with stringent industry standards to offer a fusion of a well-balanced design and high level of craftsmanship. Manufactured from industry-leading materials using up-to-date equipment, it ensures everlasting reliability and enduring value. This product is distinguished by total quality assurance, unsurpassed by anybody else.

OEM Replacement Numbers: 0310058, 27-62386, 27-62386001, 0306162

• All gaskets utilize the latest in gasket making technology
• Top quality gaskets with lower aftermarket prices
• Expertly crafted from the highest grade materials
• Made in Brazil

Brand: WSM
Part Number: 540-32

Fitment:

• 1974-1978 Johnson/Evinrude 2 Cyl 2.188 Bore Cross Flow 15
• 1974-1980 Johnson/Evinrude 2 Cyl 2.188 Bore Cross Flow 9.9
• 1977 Johnson/Evinrude 2 Cyl 3.000 Bore Cross Flow 25
• 1976-1977 Johnson/Evinrude 2 Cyl 3.000 Bore Cross Flow 35
• 1987 Johnson/Evinrude 2 Cyl 3.187 Bore Looper 35
• 1984-1988 Johnson/Evinrude 2 Cyl 3.187 Bore Looper 40
• 1986-1992 Johnson/Evinrude 2 Cyl 3.187 Bore Looper 45
• 1979 Johnson/Evinrude 2 Cyl 3.187 Bore Looper 50
• 1986-1988 Johnson/Evinrude 2 Cyl 3.187 Bore Looper 50
• 1979-1991 Johnson/Evinrude 2 Cyl 3.187 Bore Looper 55
• 1981-1985 Johnson/Evinrude 2 Cyl 3.187 Bore Looper 60
• 1995-1999 Johnson/Evinrude 2 Cyl 4Stroke 15
• 1995-1998 Johnson/Evinrude 2 Cyl 4Stroke 9.9
• 1977-1979 Johnson/Evinrude 2 Cyl 6
• 1978-1991 Johnson/Evinrude 6 Cyl 3.500 Bore Cross Flow 150
• 1984-1991 Johnson/Evinrude 6 Cyl 3.500 Bore Cross Flow 155
• 1984-1985 Johnson/Evinrude 6 Cyl 3.500 Bore Cross Flow 185
• 1976-1983 Johnson/Evinrude 6 Cyl 3.500 Bore Cross Flow 200
• 1977-1985 Johnson/Evinrude 6 Cyl 3.500 Small Bore Cross Flow 175
• 1978-1979 Johnson/Evinrude 6 Cyl 3.500 Small Bore Cross Flow 235
• 2002-2006 Johnson/Evinrude 6 Cyl 3.600 Bore Ficht 135
• 2002-2006 Johnson/Evinrude 6 Cyl 3.600 Bore Ficht 150
• 2002-2006 Johnson/Evinrude 6 Cyl 3.600 Bore Ficht 175
• 1986-1991 Johnson/Evinrude 6 Cyl 3.625 Big Bore Cross Flow 175
• 1980-1985 Johnson/Evinrude 6 Cyl 3.625 Bore Cross Flow 235
• 1990-2005 Mercury 2 Cyl 10
• 1984-1987 Mercury 2 Cyl 18
• 1986-1994 Mercury 2 Cyl 2.562 Bore 15
• 1984-1994 Mercury 2 Cyl 2.562 Bore 20
• 1983-1994 Mercury 2 Cyl 2.562 Bore 25
• 1994-2006 Mercury 2 Cyl 2.562 Bore Mercosil Block 15
• 1994-2006 Mercury 2 Cyl 2.562 Bore Mercosil Block 20
• 1994-2006 Mercury 2 Cyl 2.562 Bore Mercosil Block 25
• 1980-1983 Mercury 2 Cyl 2.875 Bore Cross Flow 40
• 1994-2007 Mercury 2 Cyl 2.992 Bore 30
• 1994-2007 Mercury 2 Cyl 2.992 Bore 40
• 1986-2004 Mercury 2 Cyl 6
• 1978-1986 Mercury 2 Cyl 7.5
• 1986-2006 Mercury 2 Cyl 8
• 1979-1985 Mercury 2 Cyl 9.8
• 1986-2006 Mercury 2 Cyl 9.9
• 1972-1976 Mercury 3 Cyl 2.875 Bore Cross Flow 65
• 1991-1997 Mercury 3 Cyl 2.955 Bore Looper 50
• 1991-1997 Mercury 3 Cyl 2.955 Bore Looper 60
• 1991-2007 Mercury 3 Cyl 2.992 Bore 55
• 1998-2007 Mercury 3 Cyl 2.992 Bore 60
• 1987-1990 Mercury 3 Cyl 3.375 Bore Looper 70
• 1987-1993 Mercury 3 Cyl 3.375 Bore Looper 75
• 1987-1990 Mercury 3 Cyl 3.375 Bore Looper 80
• 1987-1993 Mercury 3 Cyl 3.375 Bore Looper 90
• 1994-2006 Mercury 3 Cyl 3.500 Bore Looper 75
• 1994-2006 Mercury 3 Cyl 3.500 Bore Looper 90
• 2004-2014 Mercury 3 Cyl 3.6255 Bore 1.5L Optimax 115
• 2008-2012 Mercury 3 Cyl 3.6255 Bore 1.5L Optimax 125
• 2004-2014 Mercury 3 Cyl 3.6255 Bore 1.5L Optimax 75
• 2004-2014 Mercury 3 Cyl 3.6255 Bore 1.5L Optimax 90
• 2010-2015 Mercury 3 Cyl 3.6255 Bore Pro XS 115
• 1994-2005 Mercury 3 Cyl 65
• 1997-2004 Mercury 3 Cyl Bigfoot 60
• 2001-2005 Mercury 3 Cyl Jet 40
• 1991-2000 Mercury 3 Cyl Jet 45
• 1985-1993 Mercury 4 Cyl 3.375 Bore Looper 100
• 1989-1993 Mercury 4 Cyl 3.375 Bore Looper 115
• 1994-2000 Mercury 4 Cyl 3.500 Bore Looper 100
• 1994-2005 Mercury 4 Cyl 3.500 Bore Looper 115
• 1994-2006 Mercury 4 Cyl 3.500 Bore Looper 125
• 2001-2002 Mercury 4 Cyl 4 Stroke 50
• 2001-2002 Mercury 4 Cyl 4 Stroke 60
• 2001-2002 Mercury 4 Cyl 4 Stroke EFI 40
• 1994-2005 Mercury 4 Cyl Jet 80
• 2001-2006 Mercury 6 Cyl 2.5L XS 200
• 1989-1990 Mercury 6 Cyl 250
• 1989-1994 Mercury 6 Cyl 275
• 1986-2000 Mercury 6 Cyl 3.125 Bore 2L 135
• 1978-2005 Mercury 6 Cyl 3.125 Bore 2L 150
• 1976-1981 Mercury 6 Cyl 3.125 Bore 2L 175
• 1986-1988 Mercury 6 Cyl 3.125 Bore 2L XR2 150
• 1981-1982 Mercury 6 Cyl 3.375 Bore 2.4L 175
• 1983-1999 Mercury 6 Cyl 3.375 Chrome Bore 2.4L 175
• 1989-1990 Mercury 6 Cyl 3.375 Chrome Bore 2.4L 200
• 1987-1991 Mercury 6 Cyl 3.375 Chrome Bore 2.4L 220
• 1988-1992 Mercury 6 Cyl 3.375 Steel Bore 2.4L XR-4 150
• 1991-1992 Mercury 6 Cyl 3.375 Steel Bore 2.4L XR-4 175
• 1991-2005 Mercury 6 Cyl 3.501 Bore 2.5L 200
• 1992-2010 Mercury 6 Cyl 3.501 Bore 2.5L EFI 150
• 1990-2004 Mercury 6 Cyl 3.501 Bore 2.5L EFI 175
• 1989-2006 Mercury 6 Cyl 3.501 Bore 2.5L EFI 200
• 1992-1998 Mercury 6 Cyl 3.501 Bore 2.5L Jet 105
• 2006-2013 Mercury 6 Cyl 3.501 Bore 2.5L Jet 110
• 1992-2005 Mercury 6 Cyl 3.501 Bore 2.5L Jet 140
• 2000 Mercury 6 Cyl 3.501 Bore 2.5L Optimax 115
• 1998-2012 Mercury 6 Cyl 3.501 Bore 2.5L Optimax 135
• 1998-2014 Mercury 6 Cyl 3.501 Bore 2.5L Optimax 150
• 2001-2014 Mercury 6 Cyl 3.501 Bore 2.5L Optimax 175
• 1994-1998 Mercury 6 Cyl 3.501 Bore 2.5L Pro Max 150
• 1994-2006 Mercury 6 Cyl 3.501 Bore 2.5L Pro Max 200
• 1994-2004 Mercury 6 Cyl 3.501 Bore 2.5L Pro Max 225
• 1997-2004 Mercury 6 Cyl 3.501 Bore 2.5L Sport Jet 175
• 2004-2006 Mercury 6 Cyl 3.501 Bore 2.5L Sport Jet 200
• 1992-1998 Mercury 6 Cyl 3.501 Bore 2.5L XR6 150
• 1992-1996 Mercury 6 Cyl 3.501 Bore 2.5L XRI 200
• 1994-2001 Mercury 6 Cyl 3.625 Bore 3L 225
• 1995-2001 Mercury 6 Cyl 3.625 Bore 3L EFI 225
• 1995-2001 Mercury 6 Cyl 3.625 Bore 3L EFI 250
• 1998-2000 Mercury 6 Cyl 3.625 Bore 3L Pro Max 300
• 2000-2004 Mercury 6 Cyl 3.625 Bore 3L XB 250
• 2010-2018 Mercury 6 Cyl 3.6265 Bore 2.5L Pro XS 150
• 2008-2018 Mercury 6 Cyl 3.6265 Bore 2.5L Pro XS 175
• 1997 Mercury 6 Cyl 3.6265 Bore 3L Optimax 200
• 1995-2001 Mercury 6 Cyl 3L Carb Sea Pro 225

Note: Image is for reference only, actual product may vary slightly.