The 32281040 by Ingersoll Rand is the back beltguard used on the Ingersoll Rand 2475N7.5 premium package air compressors. Note that although they refer to this as the back beltguard, this is the piece that actually attaches to the compressor tank top plate. There are two large slots machined into this guard which slide over the compressor pulley and the motor pulley. The air cooled aftercooler then mounts to this beltguard along with the 32281073 aftercooler cover.
Note that this will only work with the premium package version of the 2475N7.5 as the value package version did not include an aftercooler.
This is an OEM part from Ingersoll Rand. Please contact us for confirmation this will work with your air compressor.