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penn 140L squidder bearings are the same as the newell bearings,too. I have every model dating back to the original "p" series and the penn bearings fit them and are of much higher quality. MikeCC might even have ceramics for the newells, too. He just put a set in my abu7000 and the reel is awesome now. I think, but am not entirely sure, that the abu bearings are the same size as the newells.
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