Here are some notes and pictures of a kit to convert the steering head bearings of a Moto Morini 3-1/2 to tapered roller bearings. I purchased this kit from Wolfgang Tritsch. This kit uses identical bearings and retainers, top and bottom. The bearing outer race is marked:SKF 639172, with an additional marking "S". The bearing itself is marked SKF 439174 - it also has the code "W39 S" on it.
The retainer is shown in the following two photos


Some approximate dimensions: