The tractor has a good running 26hp gas engine. It has 4 forward gears and 1 reverse gear that are all in good working order. The sheet metal is in good shape. The tractor has a good working PTO and a live 3pt lift. The clutch works good. The tires on front have about 20% tread, and the rear tires have about 45% tread. This will make someone a good ole tractor, and it has the power to get the job done.