Gasket

Removed air filter, loosen two bolts . Removed carb, reverse order, replaced hose and filter. Started right up! Warmed it up adjusted wide open throttle, and set idle mixture, and idle screw. Done!

1) Removed air filter housing and carburetor by removing the (2) Allen head screws that secured them to the engine intake.
2) Removed the linkage from the throttle cable to the carburetor.
3) Installed the nylon needle valve limiters (red and white) to the valves. There are no instructions on how to install them. I then researched this on the Internet and could not find any discussion. I made the assumption that the needle valves were set correctly out of the factory. I installed the limiters by pushing them on the valves in the same orientation that the limiters on the original carburetor were.
4) Removed the old gaskets and discarded them.
5) Cleaned air filter housing.
6) Reassembled the air filter housing and carburetor to the engine intake by first installing the throttle linkage to the carburetor and making sure that the proper new gasket was on each side of the carburetor. Note: the front and rear gaskets are not identical.
7) More throughly completed repair by replacing the air filter, spark plug and fuel filter.
8) Started engine and adjusted carburetor to specification (idle speed) with a tachometer. Confirmed that high engine RPM was factory spec.

Installed new carburetor and started right up

Removed the cover on the exhaust area
Removed the screws on the air filter housing, which also holds on the carburetor
Removed the screws to the insulator.
Did all in reverse with new parts

Removed old carburetor, fuel lines, gaskets, filter and spark plug, replaced with new. Set carb high & low jets, started, fine tuned. Blower runs great!

Replaced carburetor, gasket, air filter:
1) Removed fuel, spark plug, cover, and air filter to get to engine parts.
2) Removed inner workings (carb, muffler).
3) Wiped down / cleaned everything out to dry as much as possible. MAJOR issue / root cause may have just been a horribly flooded engine as the muffler probably had several ounces of gas that was dumped then ultimately burned off.
4) Replaced old with new (carb, gasket, air filter).
5) Put everything else back together.
6) New fuel mix.
7) Started and let run (still spit a little gas) it until no longer spitting.

I Replaced the old carburetor and all other parts needed to get this old, old mantis tiller to run again. Once all parts were installed, new gas/oil was installed and the way she went. A few minor carb adjustments and the tiller ran like new. Lessons to be learned is, to drain gas out after each season and don't loan it out to anyone. They seam to stay in running condition better when you know how it was used.