VALVE SEAT RESTORATION KIT. 3 ANGLE CUT AS OEM VALVE SEAT. 3 44mm x 30,45 & 60 Degree for Intake. 3 38 mm x. 30, 45 & 60 Degree for Exhaust. 1x VALVE GUIDE REAMER HSS 8.0. VALVE GUIDE STEM 8.0. 1x THREAD CLEANER TAP. PLEASE FEEL FREE TO ASK ANY QUESTIONS.