If you are in need of new valves for a 140hp engine, I just received 46 lb's worth. That amounts to 100 intakes and 100 exhaust. The intakes are steel and the exhaust are stainless steel with a hard chrome flash on the stems. These are exact replacement for the 140hp Corvair. Intakes are $7.00 each. Exhaust a little more at $7.50 each.
I do not have any valves available for the 110 small valve heads yet.
