Top End Gasket Set HS9816PT FEHS9816PT Suit Nissan SR20DE Non Turbo NISSAN SR20DE HEAD GASKET SET Top end gasket kits (also known as valve regrind sets) include everything required to replace the cylinder heads. Including head gaskets, manifold and valve cover gaskets and valve stem seals, these kits can be converted to a full gasket kit by purchasing a conversion set.