The 32157539 valve and gasket kit from Ingersoll Rand includes all of the parts needed to replace the valves and top end gaskets on the 30T compressor pump from Ingersoll Rand. Reed valves and gaskets are included for both the high pressure and low pressure heads.
A valve and gasket kit would be needed if your compressor does not build air pressure. If you hear the safety valve popping on the low pressure cylinder head, this means that your valves are bad and need to be replaced as well. You can also replace the valves proactively to ensure your compressor is running in great condition and the replacement gaskets ensure no oil leaks from the pump heads. An instructional sheet is included that displays how each part goes together.