This kit includes all of the gaskets and seals to do a complete top-end engine rebuild. This set has 174 pcs vs. 102 pcs in OE set Victor Reinz has the MOST COMPLETE head set for the Ford 6.0L Powerstroke engine! The Victor Reinz set has 72 more pieces - such as the lower valve cover and intake/exhaust manifold gaskets, o-rings, high pressure oil pump and valve stem seals, and more