This product is the MERCRUISER/VOLVO PENTA MANIFOLD GASKET 3.0LX, model number 3853256. It is compatible with engines that have a horsepower range of 115 to 140, specifically the 3.0L (115 HP), 3.0L HIGH OUTPUT (130 HP), 130/3.0L (130 HP), and 140/3.0L (140 HP) models. This product is a direct replacement for the OEM part number 27-815528 from Mercruiser and Volvo, and is known by the code REC860235A03. Optimize your boat's engine performance and extend its lifespan with the MERCRUISER/VOLVO MANIFOLD GASKET 3.0LX. Designed specifically for 115-140 horsepower engines, this product is a direct replacement for the OEM part number 27-815528 from Mercruiser and Volvo. It's the perfect choice for maintaining your engine's efficiency and reliability. OEM Mercruiser: 27-815528, 815528; Volvo Penta: 3853256 Model / OEM 3853256 Engine 3.0L (115 HP), 3.0L HIGH OUTPUT (130 HP), 130/3.0L (130 HP), 140/3.0L (140 HP) Manifolds REC860235A03