Cometic multi-layer steel (MLS) head gaskets for the 03-06 Evolution 8 & 9 are comprised of three layers of stainless steel. Cometic uses stainless steel for increased strength, it's ability to rebound, and improved 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. Cometic's Viton coating is heat resistant to 250 degrees Celsius or 482 degrees Fahrenheit. By design the MLS gasket promotes an even torque across the sealing surface allowing for measurable reduced bore distortion.