3-syncro B type laygear which runs on needle roller bearings
88G396 fits the Cooper 998 Cooper "S" and Sprite-and was
22G232 until BMC stamped 22G1100.
Not only does the first gear end of the shaft typically take abuse but the ID where the bearing rides also will lose its surface hardening. If your gearbox makes a lot of noise it probably is this gear! This same laygear was used in the B type gears Spridget gearbox.