Cometic multi-layer steel (MLS) headgaskets for the for the Mazda 2.3L MZR series turbo engines found in the 2007-2009 Mazdaspeed3, are comprised of three layers of stainless steel. Cometic uses stainless steel for increased strength, it's ability to rebound, and superior corrosion resistance. The outer layers of the gasket are embossed and coated on both sides with Viton rubber, to meet the demands of a variety of harsh sealing environments, load conditions and surface finishes. Cometic's Viton coating is heat resistant to 250 degrees celcius or 482 degrees farenheit. By design the MLS gasket promotes an even torque across the sealing surface allowing for measurable reduced bore distortion. Price is for a single head gasket; select thickness below (.030 thk is the OEM gasket thickness).