GASKETS, BOLTS AND COLLECTORS ARE INCLUDED. MADE WITH 1 3/4" TUBES WITH A 3"COLLECTOR. EXCELLENT QUALITY. THESE ARE COATED WITH A NON CERAMIC COATING(MATTE FINISH). POLISHED CERAMIC IS AVAILABLE ON A SPECIAL ORDER BASIS FOR AN ADDITIONAL $169.00. POLISHED HEADERS MUST BE DROPSHIPPED FROM MANUFACTURER.