This is a Genuine Toyota Clutch Fork Boot for 1995-2004 2WD or 4WD 2.4- or 2.7-liter equipped 4cyl W59 Tacoma/4Runner/T100 transmissions.
Starting in 1995 Toyota switched to air cooled clutch kits. Therefore this boot has air vents. Additionally, this 2.4/2.7-liter fork boot is centered, unlike a 3.4-liter boot which is offset.