Multi-Layer Steel (MLS) head gaskets contain load-controlled embossments which conform load distribution across sealing the area. This creates an exceptional seal by requiring less clamp load resulting in less bore distortion. The stainless steel outer layers are coated with FKM (Viton), a high temperature/chemical resistant polymer. A topcoat of PTFE (Teflon) aids in resistance to fret and increased cold sealing. MLS head gaskets are available for most aftermarket cylinder heads. The MLS gasket is ideal for both aluminum heads to cast iron blocks and aluminum heads to aluminum blocks. No sealants or re-torque is required for all of Cometic's MLS head gaskets. Will work for Modified bore Nissan SR20VE enignes What's in the box 1 X Cometic Head Gasket 88mm Bore .030" MLS for SR20VE