This Direct Sheetmetal replacement firewall kit for a 1932 Ford passenger car/pick-up is made in the USA. It has a 1 3/4" setback. Deeper setbacks of 3"and 4" are available at the same price. The firewall is manufactured from 16 and 18 gauge cold rolled steel. It includes required mounting hardware and complete instructions. All of DSM parts are designed to make installation simple and comfortable in your home shop or garage.