When BMW bought into Rover Group, they immediately began making improvements to the Mini line. One was to replace the standard paper intake/exhaust gasket with this modern, metal-faced gasket. It can be used on all fuel-injected SPi (single-point) and MPi (multi-point) classic Minis, but can also be fitted to any A-series or A+ engine. The smooth, metal side goes toward the manifolds. Ref: GUG704053MG, LKJ100580EVA.