This is a Mitsuba Starter for the 2005-On Acura TSX and Honda Accord With the 2.4L Engine. Both the 17960 and 17961 are Identical in Every Way (Verified By Disassembly). Lester Decided to Supersede the 17961 to 17960 as of 8/2008. Also, the 17960 and 17870 Appear to Be Identical in Every Way With Two Visible Exceptions; (1) the Ignition Terminals Both Point Rearward But the 17960's is Rectangular (vs. Round on the 17870), Slightly Longer, and Has a "Locking Tab" On It, and (2) the Battery Stud Insulator Has a 270 Degree Wall With an Opening in the Rear, While the 17870 Has a Shorter Wall and 2 Openings (Front and Rear). The Drive Ends, Drives, Cases, and Even the Rear Mounting Hardware on One Thru Bolt Appear to Be Identical Between the Units.