The Oil Filter 32A40-00400 Cross Reference P502085 B7131 C-5811 57106,Application For Caterpillar 236B3(C3.4 eng). 236B-CJS37727(3044C 3.3L eng). 236B-MkII(3044C 3.3L eng). 242B3(C3.4 eng). Ingersoll Rand G33. G40(Mitsubishi 3.3L eng).Mitsubishi FD20(Mitsubishi S4E; S4S eng). FD20K(Mitsubishi S4S eng).