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For Copeland ZR16KA - ZR32KA & ZP16K5 - ZP31K5. Replaces 68-23427-21. Exact Fit – Designed to be installed with a minimum of adjustments. A combination of 1/8 in. thick vinyl and 1/2 in. thick urethane foam. Minimum 8.8 dB manufacturer’s rated noise reduction. One piece design with hook and loop seams. For Copeland ZR16KA - ZR32KA & ZP16K5 - ZP31K5 Model 68-23427-26 Brand Name Rheem Part Number 68-23427-26 Manufacturer Rheem Material Type Foam,Vinyl