This product is a Genuine VW / Audi Oil Drain Plug Gasket with the part number N0138063. It is a small rubber or metal washer that is placed between the oil drain plug and the oil pan to create a tight seal and prevent oil leaks. This gasket is specifically designed and manufactured by VW and Audi for use in their vehicles. It is an essential component in the oil change process and should be replaced every time the oil is changed to ensure proper sealing and prevent potential engine damage.