32267510 is used on the low pressure side of the Ingersoll Rand 7100 T30 air compressor pump. The valve plate gasket creates a seal between the compressor cylinder and the valve plate. The original part number for this item was 32172942 which may be shown in your parts manual. 32172942 supersedes to this item 32267510.
This is an OEM gasket from Ingersoll Rand
Part #: 32229882
Part #: 32194029
Part #: 32229908
Part #: 32252827
Part #: 32252801
Part #: 32252819