Stainless steel single flush inset panel kit for tall side-by-side Sub-Zero BI-48S and BI-48SD refrigeration units. This kit only includes the freezer-side (left) door panel and one PRO handle. An overlay unit must be ordered. The cabinet panel sizes on a flush inset application are wider than overlay cabinet panels. Flush inset application is designed to sit flush with surrounding cabinetry. Grille and refrigerator-side (right) door panel kit are sold separately.