Transfer Unit can be used with Single S, Twin S, Single SR, Twin SR and SG Two Lever controls
Recommended where long or difficult cable paths make parallel installations costly and/or difficult
When S, SR & SG two lever controls are used in a parallel, dual station application, cable routings or too small a cable bend radius may cause the clutch or throttle levers to operate "stiff" or "bumpy"
Adding a transter unit can improve control performance
Does this kit cover both throttle and gear shift for outboard?, does it include cables?
Yes, this covers both applications and includes the cables and everything else you need to assemble/install it.