I have flowed 30p heads (stock), 40p heads (stock), and ported 48p heads. I am porting my own 40p heads as well as cutting the seats which is still a work in progress. Here are my findings from the same calibrated flow bench: Valve lift : Stock 40p : Ported 48p : Mine .100" 77cfm 77cfm 101cfm .200" 145cfm 150cfm 181cfm .300" 185cfm 206cfm 224cfm .400" 202cfm 235cfm 252cfm I have achieved higher cfm numbers but at a higher percentage loss in air speed. I have concentrated my efforts in low lift numbers with fast air speed and can tell you that every angle counts. The 48p head were not ported by me and they looked great and the ports had even flow from one to the other. They were ported by a performance shop customed to making high horsepower drag cars. I know this isn't apples to apples but it is a testiment to what a 40p head is capable of. I learn more each day as to what works and what doesn't with these heads.
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