2008 Polaris ATV Sportsman 300 400 H.O. Service Manual, Page 117Get this manual
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BODYSTEERINGSUSPENSION Handlebar Block Installation Procedure
12-14 ftlbs(16-19 Nm) 40 ftlbs(54 Nm)
Handlebar Bolt Torque 12 ftlbs(16 Nm) 5 Install the rear bolts and tighten evenly