This heater is no longer available. It has been replaced by X300943 and X333131

X300940 - 4.0kW 800 Incoloy Heater with Cord for MS40U System 

These heaters are being shipped shipped as V/N: 58104

4kW, 800 Incoloy Heater for
MS40U
V/N: 58303

Comes with:

(2) X801830 - 12 inch by .25 inch A&B M7 Temp/High Limit Sensor

(2) X802900 - Master Spas Heater Split Nut

Additional parts not included: 

(2) X801765 - Heater Gasket O-Ring

(2) X277700 - Master Spas 2 inch Heater Tailpiece