The Cometic MLS gasket is comprised of three layers of Stainless Steel. Cometic uses Stainles steel for increased strength and its ability to rebound and corrosion resistance. The outer layers of the gasket are embossed and coated on both sides with a flouroelastomer rubber based material (Viton) designed to meet the demands of a variety of harsh sealing environments, load conditions and surface finishes. The Viton coating is heat resistant to 250 degree or 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 aluminium heads to cast iron blocks and aluminium heads to aluminium blocks. No re-torque is necessary. By design the MLS gasket promotes an even torque load across the sealing surface allowing for measurable reduced bore distortion.