I think you/we are at cross purposes there are 2 different needle rollers applicable to the clutch. No 31 in the drawing above inside the clutch driven gear circa 25 -30mm ID (which should be relatively easy to change) and needle rollers that sit inside the gearbox shaft to support the clutch pushrod circa 12mm ID (which are a bastard to change)
Yes, I think 'Tedjeparre' who posted the question was referring to the smaller needle roller bearing which as you said is a bit of a bugger to change. He provided the part number and oil seal so I'm pretty sure that's the bearing he wants to change. Pete
One final word of advice. I wrote earlier that it may be best to remove the clutch rod from the clutch side if you're worried about a damaged needle bearing and the possibility of rollers accidentally going down the shaft. However the usual method is I think to tap out the rod so it comes out at the slave cylinder side (taking care not to damage the 2 O-rings on the shaft). I dont see any problem with either method if enough care is taken. Pete