Well if you like them perfect, the ones I removed were. They had about 48k miles on them and aside from left over gasket material would pass for new.
I would assume Nissan dealers have the gaskets, if not it's just a roll of black sticky gasket material. I'm sure some shops would carry it. Less than $20 is my guess. Sometimes stuff is really cheap and other times it's stupid $$$$.
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Steve
93 240sx FB currently very clean and for sale
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