The E46 control valve locates on to this bracket using its rubber grommets and then the whole assembly bolts directly to the original E24 bracket mounted on the bulkhead. It is designed to locate the Control Valve as close to the bulkhead as possible and offers the best compromise for lining up with the original heater hoses.
The original E24 upper heater hose fits directly to the E46 valve and the lower hose can be shortened and then re-attached to the E46 valve. You will need the E46 electrical connector to finish the installation.
Laser cut mild steel bracket, powder coated in black for corrosion resistance.