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Most LS swaps are done with a used engine, many of which have been sourced from the local junk yard. Many of these engines have more than 100k miles on them, which means that it is probably a good idea to replace some of the gaskets for maintenance. This way you can avoid the headache of installing your LS engine only to find out a few months later that the rear main seal or intake manifold gaskets need to be replaced.
At LSX Innovations you can choose from a variety of used LS engine gaskets, which we keep in stock from Fel-pro and Victor Reinz.