WE MANUFACTURE THESE FROM SELECT, STRAIGHT GRAINED AMERICAN BLACK WALNUT FOR THE WHITNEY-KENNEDY RIFLE AND FIT BOTH THE "S" LEVER AND THE LOOP LEVER W-K RIFLE. FOREARMS ARE APPX. 95% SHAPED, INLETTED, AND SANDED. THESE HAVE THE TUBE SIZED FOR THE 44-40 CLASS CARTRIDGES. BUYER PAYS 75.00 EA.