The Clutch Masters 99-05 BMW 3 Series E46 M3 FX850 Strapped Twin Disc Clutch Kit w/ Steel Flywheel is an upgrade for the BMW E46 M3. It provides superior clamping force and improved engagement for performance driving. The kit includes a twin disc clutch, steel flywheel, and pressure plate, as well as a release bearing, pilot bearing, alignment tool, and hardware. The kit is designed to handle up to 850 ft-lbs of torque and can be used with both stock and aftermarket transmissions. It is the perfect upgrade for those looking to improve the performance of their BMW E46 M3.