Valve seats resurfaced to new valves. Valve guides replaced if out of spec.Head resurfaced to insure flatness. The item "Rebuilt Polaris Sportsman Scrambler Ranger 500 Cylinder Head Valves Top End Kit" is in sale since Wednesday, April 17, 2019. This item is in the category "eBay Motors\Parts & Accessories\ATV, Side-by-Side & UTV Parts & Accessories\Engines & Components". The seller is "atvcylinders" and is located in Saint Amant, Louisiana. This item can be shipped to United States, Canada, Bahamas, Uruguay.