Gasket for MerCruiser 4-cyl, 165-190 Hp GM & MIE engines. OEM: MercuryReplaces: Mercury 99960For 1980-89 4-cyl, 165-190 Hp GM & MIE engines.also crosses with:Sierra: 18-0389Barr: MC47-27-99960GLM: 31830GasketSKU: 27-00399$10.00PriceQuantity*Add to Cart