The MB105SS is a 76mm Wrap-Around Bullbar Bracket made from 3mm Stainless Steel.
This bracket is also available in various sizes and available in a black finish:
38mm (MB101SS or MB101B)
45mm (MB102SS or MB102B)
50mm (MB103SS or MB103B)
63mm (MB104SS or MB104B)
76mm (MB105B)