The DKM Clutch BMW E46 M3 MS Twin Disc Clutch Kit w/Steel Flywheel is a high-performance clutch kit designed to handle up to 660 ft/lbs of torque. It features a twin-disc design, which offers smooth and consistent engagement, as well as improved heat management. The kit includes a lightweight steel flywheel, pressure plate, and all necessary hardware for installation. This clutch kit is ideal for those looking for reliable performance and superior drivability.