Thoughts on Valve size?

I tend to go up in valve size in order to put the seats where I want them. It's not just a flow thing - it's cheaper than replacing seats, and there is a performance gain in getting the valve job up to performance quality. Now for 318 heads, the upgrade is 1.88 intakes, and 1.60 exhaust. For 340/360 that's 2.02/1.65 or 2.05/1.65. With the cam, the 1.88 will do just fine.