A gasket in which a high sealing property can be certainly ensured is provided. A gasket 1 is to be interposed between a first flange 21 of a first exhaust pipe 11 and a second flange 22 of a second exhaust pipe 12 in a state where the gasket is fitted onto an end portion of the first exhaust pipe, in order to seal a gap between end portions of the first and second exhaust pipes 11, 12. The gasket 1 includes a first sealing portion 51 and a second sealing portion 52. The first sealing portion has a first butting surface 51a having a tapered shape corresponding to a tapered shape of a first tapered inner circumferential surface 27a of the first flange, and a first projecting portion 51b. The first sealing portion is formed in a radially outer side of the gasket. The second sealing portion has a second butting surface 52a having a tapered shape corresponding to a tapered shape of a second tapered inner circumferential surface of the second flange, and a second projecting portion 52b. The second sealing portion is formed in a radially outer side of the gasket.