This is a single caliper rebuild kit. It does one side. It is for early Girling Calipers only (check to be sure you have Girling, it will have a big "G" on it or say Girling on it somewhere). It will work with VW Bus from 76 up to 85 Vanagon. This kit includes two seals, two boots, to lock rings for the boots, two bleeder screws and caps, and tube of grease. If you are rebuilding both sides you will need two of these kits. They are made in Europe by EAC.