This is BMW part number 11131702047 (11 13 1 702 047) and is described by BMW as the upper oil pan gasket for M70/M73 engines used in E32 750iL, E38 750iL, E31 850i, and 850CSi models. This gasket seals the oil pan to the engine block.
The rest of the gaskets for this job are sold separately (see below). BMW calls for new hardware to be used as well.
This is an OEM Oil Pan Gasket for V12 engines manufactured by Elring Klinger - an original supplier to BMW for many gaskets and seals. As an OEM it meets all of BMW's original design, fitment, and performance requirements and is TUV approved. OEM parts are the best alternative to more expensive Original BMW parts because they are virtually identical without the inflated price tag. This part has a two year warranty.
BMW Fitments:
7 Series
E32 (88-94) > 750iL
7 Series
E38 (95-01) > 750iL
8 Series
E31 (91-97) > 850CSi
E31 (91-97) > 850Ci