32257263 is the part number for a head gasket on the T21 Ingersoll Rand piston compressor pump. This was a common compressor manufactured in the early 1990's.
The previous part number for this head gasket was 97508337 which may be shown in your owners manual.
The head gasket goes underneath the compressor head and sits above the valve plate.
Part #: 97018402
Part #: 32301426
Part #: 32294050
Part #: 32247934
Part #: 32232761
Part #: 32247926
Part #: 32248189
Part #: 32252801