Complete 2 speaker 10" Pro-Grade Vinyl Finish Gasket Kit. This is not a geniune JL Audio product. This gasket is not quite as thick as the original JL Audio but has the same finish and will restore the original look very nicely. These gaskets are constructed of premium chip material with a vinyl finish on the top layer. Chip is a multi-layer compressed cardboard material, as most standard speaker gaskets are made of, for optimum strength, and bonding to the speaker frame. Upper layer is finished in a vinyl pattern like the original JL Audio gaskets. See close-up photo above.