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2005 Ford Mustang Gt Intake Valve Seat

The other half of the valve job is the valve seat that, right off the bat, gets opened up to more closely match the actual valve diameter. In the case of the Three-Valve heads this meant an increase of almost a millimeter on the intake seats, and slightly less on the exhaust. As Rick explains, "When you move the 45-degree angle out, you also move the bottom angle out, making it longer, which really, really helps low- to mid-lift airflow."
 Intake Valve Seat