At Cometic Gasket, their goal is to offer the latest in gasket technology. Materials, manufacturing processes and gasket designs are constantly improving to match the higher level of performance for today's powerful V-Twin engines. You can rest assured that every component will be the best solution for your application. Cometic gaskets are constructed from spring steel or graphite. Spring steel gaskets are made from stainless steel shim design coated with a 0.0001" thickness of silicone on both sides. Graphite material is impervious to fuels, coolants and oils. Engine case rebuild gasket kit includes all gaskets needed for a lower end rebuild (base gasket NOT included). Made in the U.S.A. Note: Image is for display purposes ONLY - contents may differ.