http://www.chiheads.com.au/2V_190CC.php
One other factor too is the total cost of any new engine build. Adding brand new heads (C or W) versus the acquisition and rebuild cost of reconditioning old steel heads (again, C or W) may be equal in total cost. Besides, the newer C heads are far superior to the old 4V steelies and most aftermarket W heads also far outshine any OEM steel head and even the very good GT-GTP-40 heads as well.