[Tireiron]

If you want, you can seperate the upper and lower manifold, but it is not required. You can unbolt it as one piece from the heads. So if you find it easier, or have some other reason to separate them, than definitely get the gaskets for there also.

I know on mine, now that I have the spacers and the way the supercharger is setup, I never undo the lowers from the head. Anytime I need to pull the manifold/SC I only unbolt the upper. But that is more a way to save a little money as it only requires one gasket instead of two, and I don't have to move the fuel lines or anything just to pull off the manifold.