Cometic head gaskets are developed with the performance enthusiast in mind. With so many individual requirements for each motor cometic offers a number of options to suit your specific motor and needs. The cometic mls gasket is comprised of three layers of stainless steel. Cometic uses stainless steel for increased strength, its ability to rebound and corrosion resistance. The outer layers of the gasket are embossed and coated on both sides with a flour elastomer rubber based material designed to meet the demands of a variety of harsh sealing environments, load conditions and surface finishes.