The Cometic MLS Multi Layer Steel head gasket is comprised of three or more stainless steel layers for increased strength, ability to rebound, and corrosion resistance. The outer layers of the gasket are embossed and coated on both sides with a Viton rubber-based material, which is heat-resistant to 482°F. The center or shim layer of the gasket is comprised of an uncoated Stainless-Steel Layer, which can be varied to accommodate multiple thickness requirements. The MLS gasket is ideal for both aluminum heads to cast iron blocks and aluminum heads to aluminum blocks.