DROP BOX simple and compact torque transfer case, available with different ratios and configurations to connect different applications, such as cardans, pulleys, alignment couplings. Compatible with SAE bells and already equipped with a dowel joint for engine flywheels, it does not require external cooling. Light and orientable to be positioned at various angles, given its great flexibility it can also be used as a splitter for stationary or self-propelled applications both agricultural and industrial