Alias 1723055
Kohler 237550-S
Cub Cadet IH-393840-R91
This is a new replacement for 172-3055
This is the closest we have found to replace the original.  It will need the exhaust pipe tip extended a few inches to reach the front support on tractor.  The heat shield will need slight modification because the new muffler is roughly 1" smaller in the outside diameter.
Body Length 11 3/4"
ID 1 3/8"
Length 16 1/8"
OD 3 1/2"