Insulated Low Level Flue Kits are factory made twin wall insulated stainless steel low level flue exhaust systems for use with domestic oil fired appliances burning 28 sec. kerosene. The products are manufactured from type 304 bright annealed stainless steel which provides an attractive, easy to install and cost-effective flue system. Each kit is insulated using high density rock wool which features excellent sound absorption qualities resulting in low boiler noise. Circular and square section as well as dedicated versions are available, a protective Terminal Guard & 90° Elbow is supplied with each kit.