This gasket is compatible with the Idle Air Control Valve (IACV) found on the Nissan S14/S15 SR20DET and SR20VE engine. This CNC knife cut gasket is made from Kevlar and is combined with Nitrile rubber for fuel and oil resistance. NOTE: The OEM Nissan IACV gasket (P/N: 23785-2J200) has been discontinued.