Kit includes head gasket, base gasket, intake boot o-ring and exhaust gasket to rebuild the top end of your Polaris 300 two stroke. Don't ever re-use old gaskets when rebuilding your engine! High quality non-asbestos materials are used in kit. Includes all of the following top end gaskets shown in the photo including: Head Gasket (Replaces Polaris #3085098) Base Gasket (Replaces Polaris #3084795) Intake Boot O-ring Exhaust Gasket (Replaces Polaris #3084439, 3086757) This gasket kit fits the following models: 1994-95 300 2x4, 4x4, 6x6 1996-99 Xplorer 300 1996-99 Xpress 300