23785-40F00 Gasket AAC Valve Nissan Silvia 180SX 240SX S13 S14

SR20DET Idle Air Control Valve IACV AAC. The IACV controls the amount of air entering the engine. Old valves are typically dirty, clogged, or broken. Updated version replaces the old style plastic screw with a metal screw. Gasket can be found here.