It is a gasket that has two holes in it for bolts to pass through. But I have also seen like an internal gasket that inserts between the pipes. Your photo shows two gaskets after the cats, I was under the impression if you took off the system as one piece you only needed one gasket. The following is from zhome.com Remove the small stiffener that bolts from frame rail to frame rail across the exhaust system (I think they're 14 mm bolts). The exhaust system is next. The catalytic converters (US spec models) are joined to the exhaust system by a pair of bolts on the lower outside of the exhaust flanges, and two nuts on bolts on the upper inside. Depending on the condition of the bolts, you may need to soak them and the nuts in penetrating oil for a while. BEFORE YOU REMOVE THESE BOLTS AND NUTS, DECIDE ON HOW YOU WANT TO TAKE THE EXHAUST OFF. You can disconnect the 'h-pipe' (crossover and equalizer pipe) from the mufflers or take the whole thing off in one piece. The weight of the system is about 60 pounds, so it's more bulky than heavy, and if you have two people, I'd suggest you do it in one piece because it's easier and you won't need two sets of exhaust gaskets, which are somewhat prone to leakage....
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