I purchased this kit to cut the valve seats after I replaced the valve guides on a pair of 5.3 vortec ls heads. The 2 cutters are sized to cut both the intake and exhaust valves (205 cutter- 35mm to 47.5mm valves & 632 cutter 38mm to 50mm valves). USA made.

I paid $445. I used it on 1 set of heads.