Cylinder heads dual port VW Beetle 044 HD version including machining for bigger cylinders 90,5-94mm, valve seats machined for super finish cut, including porting and machining your manifolds for super finish, intake valves 40mm/exhaust valves 35mm, longer spark plug (for M14 x 1,25 sparks), set for one engine (2 heads), including valves, springs and supplies, new parts, the creme de la creme of 044 heads with 40/35 valves.