<p>[Problem] It is an object to provide a metal gasket in which a high sealing property can be obtained by a small tightening force, in which it is possible to manage a tightening of a bolt even in the case in which a bolt is tightened by a manual work since a deforming amount is large in the case in which a certain amount of a tightening load is applied, and in which a face of a flange on the other side can be prevented from being damaged. [Means for Solving Problems] The metal gasket 10 is characterized by comprising an outer ring 12 that is formed in a substantially C-shaped cross-section having an opening in a circumferential direction and an inner ring 14 that is disposed in a fitting state inside the outer ring 12, wherein the inner ring 14 is configured in a polygonal shape of a cross section, and a pair of corner portions opposing to each other in the inner ring 14 are disposed on inner circumferential faces on the both sides of the opening in the outer ring 12.</p>
