I bought a 96 Sea Doo SPX that was a basket case and also included an extra box of parts.  I decided that I do not have the knowledge to put this back togethor so I am selling everything.  I am including the part numbers when available because some the part numbers are different.  This came from fresh water. 

Part:  Exhaust Pipe Lower Cone

Part No:  274 000 079

Location:  K14