hey bruce, my valves are 40mm intake and 35.5mm exhaust in a set of empi 044's. i did a quick port match and blended the seats myself just to smooth them out, but was thinking of handing them over to a guy i work with (who has a flow bench and has been known to do some exellent work on v-8's) to massage them a bit more..............so are the 1:25's a waste of $$$?