NAPA Gold 1394 is what the cross refernce came up as. Kawa #49065-2078.

Kawasaki 3/4" X 16 threads Gasket 2.475"OD 2.173"ID 0.233" thick.
Length" Wix Purolator Hastings Baldwin AC MotorCraft JD Walmart
2.98" 51394 L14476 LF410 B33 PF1233 FL836 AM107423 ST4967
3.4" 51396 L14477 LF413 B37 NA NA NA ST4386

WIX makes NAPA Gold and CarQuest Blue filters. (identical except for the paint job)
For a NAPA filter, use the last 4 digits of the Wix#
For a CarQuest filter, replace the first 2 digits of the Wix# with 85.
Example. Wix 51348 becomes CarQuest 85348 or NAPA Gold 1348.

Question... Wix #57035 , #51056 & #51348 will all fit my B&S v-twin and all have about the same specs except length, microns & price...first two around $11 & #51348 the largest & about $4 less. Wondering if the lower price is due to the fact that they sell more of the largest one because it fits a lot of cars ?. I have plenty of clearence for the #51348 so may use it next time, I think it should work ok... any thoughts ?. Thanks

A lot of Briggs applications are equipped with the 51348 size! In many applications, there isn't room, so Briggs tends to use the shorter filter as OEM.
If you have room, use it!
IF you have even more room, a 4.8" long filter that meets the specs is- a WIX 51516 (MotorCraft FL-400) or equivalent.
Although the MC is an excellent filter, I wouldn't use it because ofr warranty issues. MC doesn't spec their filters for L&G use, so I doubt they would rebuild your engine for you if you had a problem. Good filter though.

Just the "short" filter has the larger micron rating.

Even the Wal Mart ST filters are quite good. They're made by Champion, who makes a broad line of filter such as Mobil I to the cheap filters used by the quick lube places. The WalMart filter is basically "middle of the pack", out of their filters. IMO, a better filter than the FRAM made JD filters.

Bill , as far as the short ones (Wix) I used the #51056 this time which is 2.7" & 19 microns vs #57035 2.3" 28 microns... I'll check out the Wix 51516.