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Clutch Masters 04-05 VW R32 3.2L Steel Flywheel turn14-atp Eibach 23-24 Acura Integra TypeManufacturer Part # : FW 032 SF Market Description Every Clutch Masters flywheel is proudly designed and manufactured in the USA. Flywheels are first designed in CAD and are then precision CNC machined in house in one of or Haas CNC lathes out of 6061 aluminum or 1045 steel billet cores. After machining, the flywheel is zero balanced to ensure it is evenly weighted on all sides and spins 100% true. Each aluminum flywheel is Type 3 Hard Anodized for