The gasket is a metal crush washer, but if you re-torque the drain plug to 22 ft/lbs you can reuse the old one a few times. However, they are so cheap, like $0.10 each I bought a couple dozen of them when I bought my filters and was replacing them with every oil change. However, now I don't even use them since I switched to the Top Sider to change my oil. I know there has been some controversy regarding the use of the Top Sider, but it is taking me darn near 8.5 quarts to oil to top my oil back off after a change so I think it works pretty darn well.