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The S/R Torquer 305 heads come with a 58cc chamber and quality Manley 1.94/1.50-inch stainless steel valves. Tim put a 30-degree back-cut on the intake valves to improve low-lift flow. He also lapped the valves to ensure a solid valve seal. The intake-seat width is 0.060 inch with the exhaust at 0.100 inch.