Includes every gasket and O-ring required to Rebuild a motor; valve seals head base exhaust clutch ignition and other misc. Gaskets/O-rings (formed rubber valve cover gasket not included)Winderosa complete engine gasket Sets are designed for a total Rebuild of the engine and transmission delivering best-in-class value by offering the right balance of price and performanceConstructed from quality materials that meet or exceed OEM specificationsMade in the USA