Yes. They're made in South America I think (used to be anyway), apparently several kit cars use MGB rack assemblies and there's a "new" market for them.
The damper is completely different than the original - they did away with the shims and piston arrangement and now use a big adjustment screw instead.
I've heard a few reports that the mounting holes don't quite line up (I didn't any trouble), and either the top or bottom hole needs to be elongated slightly to fit properly.