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This item includes: Multi-layered steel (MLS) head gasket Intake manifold gasket Exhaust manifold gasket Valve cover gasket Viton valve stem seals Camshaft seal O-rings Gasket silicone sealant 1 Timing Belt (281 teeth) 1 GMB Tensioner (bearing & hydraulic cylindrical integral) 1 GMB Upper Idlers (bearing) 1 GMB Lower Idler (bearing) 1 GMB Lower Idler (sprocket with bearing) 1 GMB Upper Idler (small 31mm outside diameter) 2 Camshaft Seals (32 x 55 x 8.5) 2 Camshaft Seals (42 x 55 x 8) 1 Front Crankshaft Seal (33 x 49 x 8) Note: This kit is for the USDM engine only. The valve cover gaskets and timing cover gaskets are different than those of the JDM engine. Please refer to the listing pictures for an accurate description of the parts included in the kit. Part Numbers: HS9010USA, SL1000, TB277, 13033-AA0402, 66229, 60220, 60229, 60229, 2 = 32 x 55 x 8.5, 2 = 42 x 55 x 8, 1 = 33 x 49 x 8 Part Fitments Compatible With: 2002-2005 Subaru Impreza WRX TURBO 2.0L 1994CC DOHC H4, (16 VALVE), Eng. Code "EJ205"