Ford 351C 351M 400 Part Number: 260-1014 All gaskets for complete engine rebuild for 351C 351M 400 Ford from 1970-82 all. Includes retorquable permatorque head gaskets, exhaust gaskets, oil pan gaskets, valve cover, rear main (2-pc), valve seals and all miscellaneous gaskets to rebuild your Ford. Doesn't include valley pan (intake) gasket. Valley Pan applications as follows: # MS96020 351M-400 1975-79 # MS96010 1970-74 351C with 2-barrel carb. # MS96012 1970-74 351C with 4-barrel carb. # MS96013 1971-74 400 w/out Thermactor Emission # MS96017 1971-74 400 with Thermactor Emission