2.8L 3.0L 3.2L 24v - M104
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2.8L 3.0L 3.2L 24v - M104
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Reinforced Cometic head gasket, in MLS. Sold individually, one gasket per engine.
The M104 petrol engines of 2.8, 3.0 and 3.2 litres, inline sixes with twenty-four valves, power the Mercedes-Benz C-Class (W202), E-Class (W124 and W210), S-Class (W140), SL (R129) and G-Class (W463) in the compatibility table below. Each takes a single cylinder head gasket.
Two original gaskets are listed: 104 016 17 20 for the M104 engines of 2.8 and 3.2 litres, and 104 016 16 20 for the M104 engines of 3.0 litres. Mercedes-Benz publishes neither the bore, nor the thickness, nor the construction of these gaskets. They are calculated for the standard combustion pressure: when it rises, the clamping load fades, the cylinder head lifts off the block and coolant finds its way into a cylinder.
The fasteners that clamp the head onto the block provide half of the sealing: the gasket cannot do everything. Above 100 N/mm², a composite gasket settles for good; the 301 stainless steel of MLS gaskets withstands up to 517 N/mm², 5 times more, and recovers its shape at every combustion.
This page presents two Cometic part numbers, an American maker of competition gaskets, in a single construction: MLS. The bore is 91 mm, with two thicknesses, 1.78 and 2.03 mm. By convention, the gasket bore exceeds the cylinder bore by at least 0.5 mm. Each part number is sold individually: the engine is an inline six that takes a single gasket.
| Gasket bore | Thickness | Gasket volume | Gasket type OEM not specified OEM not specified | Brand | Part number OEM 104 016 17 20 (M104.941, M104.942, M104.943, M104.944, M104.945, M104.990, M104.991, M104.992, M104.994, M104.995, M104.996) OEM 104 016 16 20 (M104.980, M104.981) |
| 91 mm | 1.78 mm | 11.58 | MLS | Cometic | H3637070S |
| 91 mm | 2.03 mm | 13.20 | MLS | Cometic | H3637080S |
Gasket volume is the space it leaves open above each cylinder. It adds to the combustion chamber and lowers the compression ratio; as both part numbers share the same bore, the thicker one, 2.03 mm, lowers it the most.
| Fasteners | Engines | Tightening torque |
| Original cylinder head bolts | M104.941, M104.942, M104.943, M104.944, M104.945, M104.980, M104.981, M104.990, M104.991, M104.992, M104.994, M104.995, M104.996 | not published by the manufacturer |
Before fitting, check with a straight edge that the head and block faces are flat, and have them resurfaced if needed. Cometic supplies the gasket already coated: apply no sealing paste.
![]() | Cometic MLS Several embossed stainless steel sheets, stacked and then riveted. The outer sheets carry active beads around each cylinder and each fluid passage. Moderate clamping is enough to seal, and the bore distorts little. A versatile gasket, from the tuned naturally aspirated engine to moderate forced induction. |
Gasket bore. The Cometic MLS gasket comes here only in 91 mm (H3637070S and H3637080S).
Thickness. Mercedes-Benz publishes no thickness for the original gaskets. A thicker gasket enlarges the combustion chamber and lowers the compression ratio; a thinner one reduces it and raises the ratio.
| Your goal | Thickness to choose |
| Keep the original compression ratio | Original thickness unknown: measure the removed gasket and compare it with the two gaskets offered, 1.78 and 2.03 mm |
| Skimmed cylinder head, make up the lost height | Between 1.78 and 2.03 mm, pick the thickness closest to that of the removed gasket, plus the metal taken off when resurfacing |
| Forced induction build, lower the ratio | 2.03 mm to lower the ratio as far as possible, if the removed gasket measures less |
| Naturally aspirated build, raise the ratio | 1.78 mm to raise the ratio as far as possible, if the removed gasket measures more |
With no published original thickness, use a dial gauge to measure how far the pistons stand proud of the block deck, particularly if you choose 1.78 mm: it shows the clearance left between piston and head.
| Cometic Gasket, Inc., founded in 1989 in Concord, Ohio, is an American maker of engine gaskets and sealing solutions. Its reputation rests on the made-to-measure gasket, cut to the bore and thickness requested, and on production carried out entirely in the United States from local raw materials. |
| Criterion | Original gaskets 104 016 17 20, 104 016 16 20 | Reinforced gaskets |
| Construction | Construction not specified by the manufacturer | Multilayer stainless steel (MLS) |
| Gasket bore | not published by the manufacturer | 91 mm |
| Thicknesses available | thickness not published by the manufacturer | 1.78 and 2.03 mm, two values |
| Compression ratio adjustment | None | Through the thickness chosen |
| Resistance to overpressure | Limited to standard output | Designed for forced induction |
| Model | Engine code | Power | Years |
| Mercedes-Benz 124 Berline tricorps (W124) 280 E (124.028) | M104.942 | 197 hp | 1992-1993 |
| Mercedes-Benz 124 Berline tricorps (W124) 300 E-24 (124.031) | M104.980 | 231 and 220 hp | 1988-1992 |
| Mercedes-Benz 124 Berline tricorps (W124) 320 E (124.032) | M104.992 | 220 hp | 1992-1993 |
| Mercedes-Benz 124 Coupé (C124) 300 CE-24 (124.051) | M104.980 | 231 and 220 hp | 1989-1992 |
| Mercedes-Benz 124 Coupé (C124) 320 CE (124.052) | M104.992 | 220 hp | 1992-1993 |
| Mercedes-Benz 124 Décapotable (A124) 300 CE-24 (124.061) | M104.980 | 231 and 220 hp | 1992-1993 |
| Mercedes-Benz 124 Décapotable (A124) 320 CE (124.066) | M104.992 | 220 hp | 1992-1993 |
| Mercedes-Benz 124 T-Model (S124) 280 TE (124.088) | M104.942 | 197 hp | 1992-1993 |
| Mercedes-Benz 124 T-Model (S124) 300 TE-24 (124.091) | M104.980 | 231 and 220 hp | 1989-1992 |
| Mercedes-Benz 124 T-Model (S124) 320 TE (124.092) | M104.992 | 220 hp | 1992-1993 |
| Mercedes-Benz Classe C (W202) C 280 (202.028) | M104.941 | 193 hp | 1993-2000 |
| Mercedes-Benz Classe E (W124) E 280 (124.028) | M104.942 | 197 hp | 1993-1995 |
| Mercedes-Benz Classe E (W124) E 280 (124.029) | M104.942 | 193 hp | 1993-1995 |
| Mercedes-Benz Classe E (W124) E 320 (124.032) | M104.992 | 220 hp | 1993-1995 |
| Mercedes-Benz Classe E (W210) E 280 (210.053) | M104.945 | 193 hp | 1996-1997 |
| Mercedes-Benz Classe E (W210) E 320 (210.055) | M104.995 | 220 hp | 1995-1997 |
| Mercedes-Benz Classe E Coupé (C124) E 320 (124.052) | M104.992 | 220 hp | 1993-1997 |
| Mercedes-Benz Classe E Décapotable (A124) E 320 (124.066) | M104.992 | 220 hp | 1993-1998 |
| Mercedes-Benz Classe E T-Model (S124) E 280 T (124.088) | M104.942 | 197 and 193 hp | 1993-1996 |
| Mercedes-Benz Classe E T-Model (S124) E 320 T (124.092) | M104.992 | 220 hp | 1993-1996 |
| Mercedes-Benz Classe G (W463) G 320 (463.230, 463.231) | M104.996 | 211 hp | 1994-1997 |
| Mercedes-Benz Classe G Cabrio (W463) 320 GE (463.208) | M104.996 | 211 hp | 1994-1997 |
| Mercedes-Benz Classe S (W140) 300 SE 2.8 (140.028) | M104.944 | 197 hp | 1993-1998 |
| Mercedes-Benz Classe S (W140) 300 SE, SEL/S320 (140.032, 140.033) | M104.990, M104.994 | 231 hp | 1991-1998 |
| Mercedes-Benz Classe S (W140) S 280 (140.028) | M104.944 | 193 hp | 1993-1998 |
| Mercedes-Benz Classe S (W140) S 320 (140.033) | M104.990 | 220 hp | 1995-1998 |
| Mercedes-Benz SL (R129) 280 (129.058) | M104.943 | 193 hp | 1993-2001 |
| Mercedes-Benz SL (R129) 300 SL (129.061) | M104.981 | 220 hp | 1989-1993 |
| Mercedes-Benz SL (R129) 300 SL-24 (129.061) | M104.981 | 231 hp | 1989-1993 |
| Mercedes-Benz SL (R129) 320 (129.063) | M104.991 | 231 hp | 1993-2001 |
| Mercedes-Benz SL (R129) SL 320 (129.063) | M104.991 | 220 hp | 1994-1997 |
OEM part number: 104 016 17 20 and 104 016 16 20.
Important: the part numbers on this page fit only the M104 engines of 2.8, 3.0 and 3.2 litres in the compatibility table: check your vehicle's engine code before ordering.
When the original gasket reaches the end of its capacity, the reinforced gasket takes over: under a higher combustion pressure it does not crush and keeps its geometry.
Turbo, supercharger or a raised compression ratio on an M104 six: the head gasket is the first weak link of the top end. A reinforced gasket avoids the leak and the head removal that follows, a job far dearer than the part.
