VALVE SEAT CUTTER KIT. 3 ANGELS CUT 32-45-60. 1x CUTTER HEAD 31 mm INTAKE 32 DEG TOP CUT. 30 mm INTAKE 45 DEG BASE CUT. 30 MM INTAKE 60 DEG BOTTOM CUT. 1x CUTTER HEAD 27 mm EXHAUST 32 DEG TOP CUT. 1x CUTTER HEAD 26. 45 DEG BASE CUT. 26 MM EXHAUST 60 DEG BOTTOM CUT. 5.0mm, 5.50mm, 6.0mm. 3x GUIDE STEMS REAMERS HSS. 1x THREAD CLEANER TAP. Track Page Views With.