The valves appear to be International valves and they might have a date stamp on them of 92??? The price asking is good but as posted above... Without knowing who did the work and actually seeing plus measureing the valve depth one can't say if they are a good buy. All the idi heads have exhaust seats that are easilt replaced. Just pull the old or damaged seat and press in the new seat but...The intake is generally felt not to be replaceable because when cutting the head the water passages are too close and a leak developes. Usually this is not known till the heads warm up and the leak strats. Then you will hydrolock that cylinder and a rod bends or makes a window in the block.. Ugly no matter how you look at it... I really would like to see and measure these heads. Heres hoping they are a good deal for someone here...