This is the head Sarge Nicholls used on his original 0460 Mercruiser. Originally a flat track engine, it was outlawed after beating everything in sight, then went on to his dragster. It bolts right up to a 0470 Mercruiser which has been bored. There are no valves but a valve girdle does come with it. This head has a porcupine valve arrangement like BBC and takes large valves. This is serious racing folks! $400