Compared with the M42, the M44 has roller rocker arms,[2] a hot-wire MAF,[3] displacement increased from 1.8 to 1.9 L (110 to 116 cu in) and other detail changes such as a grey cast iron crankshaft replacing the forged steel item from the previous M42.

As per the final versions of the M42, the M44 has a dual length intake manifold ("DISA").

[5] There was also a 70% reduction in valve train friction which contributed to the engine being more quiet and fuel efficient than its predecessor.

A compression ratio of 10.0:1 is used, along with the Bosch Motronic 5.2 engine management system.

[10] Also revised were the valve actuators which are of a roller pivoting arm type.