32310799 is the complete high pressure valve plate for the Ingersoll Rand 2340 and 2475 air compressor pumps. The valve plate also includes the finger valves, retainers, and valve dampers.
If you are only in need of the finger valves and gaskets, we recommend:
32310799 is an OEM part from Ingersoll Rand.
Part #: 32248205
Part #: 32304610
Part #: 32301426
Part #: 32170979
Part #: 38485330
Part #: 38436721