Head Gasket Cometic MLS Thick 89mm L28 280ZCometic MLS head gasket, 89mm for L28. Choose from . 040" or . 045" thickness. Cometic MLS (multi layer steel) head gaskets are ideal for any combination of head and cylinder materials. Cometic MLS head gaskets are comprised of two embossed viton coated stainless steel outer layers and a variable stainless center layer. The variable center layer allows us to create multiple gasket thickness options. No re torque is required after initial torque set.