I have access to the "right stuff", so the heads werent too bad..That adn I had them already. This is what was done: new guides, new unleaded exh seats, new SS swirl polished 1.88 int, 1.60 exh, new Comp Cams matched springs, chromoly retainers and matchign single groove locks, guides trimmed for small teflon seals. Serdi 5 angle vlave job, bowl porting, ported to stage 2, port entries enlarged to 340 intake size, Chambers cc'd and volume matched, and head gasket surface milled .050". The intake had to be milled also, and I needed to shim the rockers to get the preload right. I start it once every few monthes to move it around, and let it warm up. It runs on 93 octane, runs a edelbrock 750 and Torker single plane. It comes alive at 1300 or so, and really pulls from 2500 to 5K..It's done at 5500. Total in the heads is $700, plus porting work. I'd charge $250 for what I did. Figure $1000 for the heads, and you'll have enough for a Happy Meal when you're done. These heads would be KILLER on a built 318, and they are built to last. The 360's longer stroke just eats up the ports, and it shuts down over 5500. I dont think they would be that good for a 340, but a truck 360 or 318, they'll be better than fine. Keep in mind tho, these smaller chambers were changed I think for '72. Only '68-'71 318s have them, and they dont havce unleaded seats in them..The better choice now would be 302s on a 318, and Magnums on a 360.