This galvanized steel winch seat assembly is designed to mount onto jet ski or Jon Boat trailer tongues that are 2-inch or 3-inch wide, allowing you to mount a winch and help center your boat or watercraft on the trailer when loading and unloading. This winch stand assembly is fully adjustable, allowing you to mount it however far up or down the tongue you need, as well as adjust the roller height to wherever you need the roller to contact your boat. The kit includes the roller and winch stand assembly, the lower bracket that mounts to your trailer's tongue, as well as U-bolts, shackles, and hardware to mount to a 2-inch or 3-inch tongue.