The 106MPL400K is a polyester film capacitor manufactured by Cornell Dubilier. It has a capacitance of 400,000pF (400nF) and is rated to work at temperatures between -55 and 105 degrees Celsius. The part can handle voltage ratings up to 300V and is considered to be a general-purpose capacitor that can be used in a variety of projects, including power-supply circuits, high-end audio, and defense applications. The part has an extremely low ESR (Equivalent Series Resistance), making it suitable for use in pulse load applications, as well as high-frequency circuits.