This is a new high quality and very correct US Made gasket. This is the differential cover gasket. This is for the Dana 44. This is the stock rear axle on the M38, M38A1, and M170. It is also sometimes found on the CJ2A, CJ3A, and CJ3B. This will not fit Dana 41.
Note: See added pictures for axle identification. Picture and drawing is showing a Dana 44 rear axle.