What they said, with some minor alterations. On iron heads, I simply always install oversize new stainless valves for a few reasons. First, if you can feel or measure the difference in performance (as in loss from going bigger low dwon), your sharper than any dyno I've tested with. Second, using the larger diameter moves the new seat surface out like Al mentioned, and the four other angles being cut in fresh iron will increase power just thru doing the valve job right. You will need unleaded seats like CP said. All valve jobs in used heads result in the valse "being sunk" unless you specifically replace every seat. It's not a big deal, unless the shop doesnt worry about things like spring installed heights and rocker geometry...lol. You need to simply buy pistons with good valve releifs. Dont bother fly cutting anything, becuase to pay for cheaper pistons, then pay to have them cut, almost equals buying a little better piston that has the right releifs. "Going bigger" leads to some issues of it's own, and I dont agree that bigger is better for every user. AS far as 440Source's heads... Not a single set of them has been delivered. Simply assuming they are as advertized is plain stupid. Theres a alot more ways to mess up a head casting, plus all the machining, then there is to mess up a rod or crank... And the rods and sometimes cranks need work most of the time. Wait until some sets are shipped, and some good guys look them over before you spend dime one. I would not build for wuench with the 902s, but truthfully, I would try to convince you to run RPMs or the straight plug MP RPMs and build it modern. A simple 440, rebuilt with RPMs, some hypereutectic or Diamond forged pistons, a med sized hydaulic cam, and you'll have over 500hp on pump fuel for under $6500.