I have had this unit for a while. Just didn't want to start on it until now. It has a Kohler K161s 7 H.P. engine. The tractor was made by Jacobsen. It's the same as a Jacobsen 100A. It turns over but doesn't have any spark. The carb will require some attention also. I may try a replacement carb from I Save Tractors. Surprisingly the tires still hold air. At some point the P.O. painted the tractor Minneapolis-Moline yellow . It should be brown. If and when it is running and functioning properly I may repaint it. Rick