3A851-72170 Expansion Valve Fits Kubota M108S M1055 M5040 M6040 M9000 ++ TractorOne New Aftermarket Replacement A C Expansion Valve Fits Kubota Tractors and Utility Vehicles This block type air conditioning expansion valve regulates refrigerant flow from the receiver drier into the evaporator core, maintaining proper cooling performance in the cab. It is a direct fit replacement for the Fits Kubota OEM part and is also interchangeable with the Fits Denso 447500 1482 unit used across a wide range of Fits Kubota M series tractors