I am going to design and build specialty tools and sell them for 25% of what these things cost if purchased from the manufacturer.

I decided to go with my Local Mariner. They will charge 3-4 hrs labor, but i have already saved on the parts. I have spent approx "$350.00" on a complete brand new aftermarket gear set incl Clutch forward, reverse, and pinion. Lower unit seal kit, ALL roller and thrust bearings, and an impeller. My total costs estimate, was around $700.00. I found a place called Croix Gears that specializes in marine after market gears I paid $230.00 with tax and shipping for the four piece set. They will also warranty if installed by an authorized service center.