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Some will find the article on pg. 118 of March Hot Rod magazine of interest. They also quote Barry on head issues.
I agree with them that sometimes it is better to buy good aftermarket heads than spend nearly as much rebuilding Ford heads that need an expensive rebuild. They also wrote about Barry's rocker arm conversion kit.
There are some variables involved in buying new heads or refreshing old ones. In the small block world, i would buy new. In my opinion its best to buy bare heads and they get a quality valve job, quality parts and the right springs for your cam.
Barry's emc engine is my new avatar by the way, i hope its not copyrighted lol