This is a new polished aluminum alloy valve cover, for any year MGA or MGB (not twin-cam). Made of heavy-gauge ribbed aluminum, it comes with a new oil cap and gasket.
A complete set of grommets and washers is available for an additional $10. (These used to be included with the valve cover from our supplier, but that is no longer the case.) An uprated silicone gasket is also available for an additional $18.