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No, Rick they do not come drilled and tapped. Here are some DIY instructions to do so, if you are interested - or any competent gunsmith can take care of it. https://www.rem870.com/2013/10/30/drilling-and-tapping-remington-870-receiver-to-install-rail-or-ghost-ring-sights/

Rick, no Sir. This one is not "Drilled and Tapped".

Rick, Because this firearm is not drilled and tapped to accommodate mounting optics many companies have designed mounting rails to be installed using the pins in the receiver to mount the rail and mount optics to that see following.--- https://www.budsgunshop.com/catalog/product_info.php/products_id/13480/b-square+saddle+mount+w%2frings+for+remington+870+12%2f20+gauge

no it is not drilled and tapped the easiest way to install a scope on a Remington is with a saddle mount https://www.budsgunshop.com/catalog/product_info.php/products_id/711004292/no+gunsmith+shotgun+mounts+remington+870%2f1100%2f1187+12+gauge+and

This is Remington's pre drilled/tapped model that comes with a rifled 23" barrel and 28" field barrel. https://www.budsgunshop.com/catalog/product_info.php/products_id/42056/remington+870+express+cmb+12+23%2f28+synthetic+dlr