This is a steel rear sprocket specified at 44 teeth, designed for 525-pitch motorcycle drive chains, and is suitable for the BMW S1000R model.
Made from high-strength steel (16MnCR5) and case-hardened for durability under extreme chain forces.
Designed for the original 525-pitch chain size, available in 44- or 45-tooth versions, so your spec of 44T aligns.
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Changing to a 44T rear (if factory is higher or lower) affects gear ratio: generally gives slightly more acceleration (more revs at a given speed) but reduces top-end speed, depending on the front sprocket.