3.6L 24v - M96 Turbo
Manufacturers
3.6L 24v - M96 Turbo
Warning: Last items in stock!
New product
Reinforced Cometic head gasket, in multi-layer MLS. Sold individually: two are needed per engine, one per cylinder bank.
The Porsche M96.70, M96.76, M96.79, M97.70, M97.70S and M97.76 petrol engines, 3.6-litre flat-sixes, are fitted to the Porsche 911 (996) and 911 (997) models, Turbo, GT2 and GT3 versions included, listed below.
The original gasket part number for these engines is 997 104 170 71. Porsche publishes neither the bore, nor the construction, nor the thickness. Each engine takes two, one per cylinder bank. It is designed for standard combustion pressure: as that pressure rises, the clamping load relaxes, the cylinder head lifts and coolant seeps into a cylinder.
Sealing does not depend on the gasket alone: the fasteners clamping the head to the block count as much as it does. Above 100 N/mm², a composite gasket compresses for good; the 301 stainless steel of MLS gaskets withstands 517 N/mm², 5 times more, and springs back at every combustion.
This page brings together the part numbers of Cometic, an American maker of racing gaskets, for a single construction: the multi-layer steel MLS. Bores run from 102 to 106.5 mm and thicknesses from 0.69 to 3.56 mm. As a rule, the gasket bore chosen is at least 0.5 mm larger than the actual cylinder bore. Each part number is sold individually: allow for two gaskets per engine, one per cylinder bank.
| Gasket bore | Thickness | Gasket volume | Gasket type OEM not specified | Brand | Part number OEM 997 104 170 71 |
| 102 mm | 0.69 mm | 5.64 | MLS | Cometic | C4492-027 |
| 102 mm | 0.76 mm | 6.21 | MLS | Cometic | C4492-030 |
| 102 mm | 0.91 mm | 7.44 | MLS | Cometic | C4492-036 |
| 102 mm | 1.02 mm | 8.33 | MLS | Cometic | C4492-040 |
| 102 mm | 1.14 mm | 9.32 | MLS | Cometic | C4492-045 |
| 102 mm | 1.30 mm | 10.62 | MLS | Cometic | C4492-051 |
| 102 mm | 1.42 mm | 11.60 | MLS | Cometic | C4492-056 |
| 102 mm | 1.52 mm | 12.42 | MLS | Cometic | C4492-060 |
| 102 mm | 1.68 mm | 13.73 | MLS | Cometic | C4492-066 |
| 102 mm | 1.78 mm | 14.54 | MLS | Cometic | C4492-070 |
| 102 mm | 1.91 mm | 15.61 | MLS | Cometic | C4492-075 |
| 102 mm | 2.03 mm | 16.59 | MLS | Cometic | C4492-080 |
| 102 mm | 2.13 mm | 17.40 | MLS | Cometic | C4492-084 |
| 102 mm | 2.18 mm | 17.81 | MLS | Cometic | C4492-086 |
| 102 mm | 2.34 mm | 19.12 | MLS | Cometic | C4492-092 |
| 102 mm | 2.49 mm | 20.35 | MLS | Cometic | C4492-098 |
| 102 mm | 3.05 mm | 24.92 | MLS | Cometic | C4492-120 |
| 102 mm | 3.56 mm | 29.09 | MLS | Cometic | C4492-140 |
| 104 mm | 1.02 mm | 8.66 | MLS | Cometic | C14077-040 |
| 104 mm | 1.02 mm | 8.66 | MLS | Cometic | H2457SPB040S |
| 104.5 mm | 0.76 mm | 6.52 | MLS | Cometic | C14076-030 |
| 106.5 mm | 0.76 mm | 6.77 | MLS | Cometic | C14049-030 |
A gasket's volume is the space it leaves open above each cylinder. It adds to the combustion chamber, and the larger it is, the more the compression ratio drops. Only compare this figure between gaskets of the same bore.
| Fasteners | Engines | Tightening torque |
| Original cylinder head bolts | M96.70, M96.76, M96.79, M97.70, M97.70S, M97.76 | not published by the manufacturer |
Before reassembly, check with a straight edge the flatness of the gasket faces of each cylinder head and of the block, and have them resurfaced if needed. Use no sealing paste: Cometic gaskets arrive already coated.
![]() | MLS Cometic Stainless steel layers, embossed and assembled with rivets. The outer layers have active beads around each cylinder and each fluid passage. A moderate tightening torque is enough to seal and the bore distorts very little. This versatile design runs from the tuned naturally aspirated engine to moderate boost. |
Gasket bore. The Cometic MLS comes in 102 mm (C4492), 104 mm (C14077 and H2457), 104.5 mm (C14076) and 106.5 mm (C14049).
Thickness. The thickness of the original gasket is not published by Porsche. 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: take the reading from the removed gasket and keep the offered value nearest to it |
| Skimmed cylinder head, make up the lost height | The offered value nearest to the thickness read on the original gasket, plus the metal removed when resurfacing |
| Forced induction build, lower the ratio | A thickness above the one measured on the original gasket when it came off |
| Naturally aspirated build, raise the ratio | A thickness below the one read on the original gasket at removal, down to 0.69 mm, the thinnest value offered |
With a thickness below the original, use a dial gauge to read how far the pistons stand above the block deck: the reading gives the clearance left between piston and head.
| Cometic Gasket, Inc. is an American maker of engine gaskets and sealing solutions, founded in 1989 in Concord, Ohio. Its speciality is the made-to-measure gasket, cut to the bore and thickness wanted. All production stays in the United States, with American materials. |
| Criterion | Original gasket 997 104 170 71 | Reinforced gaskets |
| Construction | Construction not stated by the manufacturer | Multi-layer stainless steel (MLS) |
| Gasket bore | not published | 102 to 106.5 mm |
| Thicknesses available | thickness not published by the manufacturer | 0.69 to 3.56 mm, 18 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 |
| Porsche 911 (996) 3.6 GT3 | M96.76 | 360 hp | 03.1999 - 07.2002 |
| Porsche 911 (996) 3.6 Turbo 4 | M96.70 | 420 hp | 06.2000 - 08.2005 |
| Porsche 911 (996) 3.6 GT2 | M96.70 | 462 hp | 04.2001 - 08.2005 |
| Porsche 911 (996) 3.6 GT3 | M96.79 | 381 hp | 03.2003 - 09.2005 |
| Porsche 911 (996) 3.6 Turbo 4S | M96.70 | 450 hp | 02.2003 - 08.2005 |
| Porsche 911 (996) 3.6 GT2 | M96.70 | 483 hp | 10.2003 - 08.2005 |
| Porsche 911 Décapotable (996) 3.6 Turbo 4 | M96.70 | 420 hp | 10.2003 - 08.2005 |
| Porsche 911 Décapotable (996) 3.6 Turbo 4S | M96.70 | 450 hp | 10.2003 - 08.2005 |
| Porsche 911 Décapotable (996) 3.6 S | M96.70 | 450 hp | 08.2004 - 08.2005 |
| Porsche 911 (996) 3.6 S | M96.70 | 450 hp | 08.2004 - 08.2005 |
| Porsche 911 (997) 3.6 Turbo | M97.70 | 480 hp | 03.2006 - 12.2009 |
| Porsche 911 (997) 3.6 GT3 | M97.76 | 415 hp | 03.2006 - 12.2009 |
| Porsche 911 Décapotable (997) 3.6 Turbo | M97.70 | 480 hp | 09.2007 - 12.2009 |
| Porsche 911 (997) 3.6 GT 2 | M97.70S | 530 hp | 09.2007 - 12.2012 |
| Porsche 911 (997) 3.6 GT2 RS | M97.70 | 620 hp | 05.2010 - 12.2012 |
| Porsche 911 (997) 3.6 GT2 RS | M97.70 | 628 hp | 01.2010 - 09.2012 |
OEM part number: 997 104 170 71.
Important: the part numbers on this page fit only the M96.70, M96.76, M96.79, M97.70, M97.70S and M97.76 engines: check your vehicle's engine code before placing an order.
When the original gasket reaches its limit, the reinforced gasket steps in: under higher combustion pressure it keeps its shape and does not crush.
Fit a turbo or a supercharger, or raise the compression ratio, and the head gasket becomes the most stressed part of the top end. A reinforced gasket prevents the leak, and the head removal that would follow. On a flat-six, each cylinder bank has its own.
