With the urging of a few frame manufacturers, Cane Creek has begun building this 110-Series 44 Tapered Headset to accommodate a 1-1/8" - 1.5" tapered steerer inside a straight 44mm I.D. headtube. While this headtube standard was originally developed for zero stack (ZS) 1-1/8" straight steerers, it's just roomy enough for a tapered steerer as long as the lower cup houses the bearing outside the head tube. As such, this headset is technically a traditional tapered 110, but the 1.5" lower cup has a 44mm O.D. skirt for the press-fit into the frame.