This gasket seals the joint between the valve cover and the cylinder head, preventing oil leaks and maintaining crankcase pressure. It sits on the top of the engine, directly over the valvetrain. A degraded gasket allows oil to seep onto the exhaust manifold, producing smoke and a burning odor. The gasket is manufactured to the original material specification, matching the compression and sealing profile required for the valve cover flange. When reinstalling the valve cover, clean both sealing surfaces and tighten the fasteners in the sequence and to the torque specified by the engine manufacturer.