This gasket lies between the exhaust manifold the head. You will want to replace these gaskets whenever the manifold is removed. This kit will include 2 multi-layer, high temperature gaskets, one for each head.
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At GrimmSpeed we have worked with endless amounts of aftermarket gaskets, none seem to work as well as the multi-layer steel oem style gaskets. The issue with the oem gaskets from Subaru is that they are so expensive. Well Grimmspeed has your answer, a premium multi-layer steel w/ stainless steel fire-ring gasket at a great price.
This product cross-references with Subaru part number is: 14038AA000.
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