Best bearings for the price!
"The Cane Creek 110 Series is their high-end headset, generally running about $140. They are more than adequate for recreational riding, where the 40 Series, running about $80, is adequate. Some bikes with internal headsets have less-than-usual dimentions top and bottom, and you might need to buy each separately, rather both as a pair. This particular product is the bottom half only: an IS47-33, for an 1 and 1/4" steerer tube at the crown race, usually tapering from a narrower dimention up top. At around $32, t's a bargain."

