VALVE SEAT CUTTER KIT. 3 ANGELS CUT 30-45-60. 1x 42 mm CUTTER HEAD INTAKE 30 DEG TOP CUT. INTAKE 45 DEG BASE CUT. INTAKE 60 DEG BOTTOM CUT. 1x 38 mm CUTTER HEAD EXHAUST 30 DEG TOP CUT. 45 DEG BASE CUT. EXHAUST 60 DEG BOTTOM CUT. 1x ARBOR + DRIVE BAR.