It is in my hometown. I plan on going to see this head in a day or three. I believe him that it has hardened seats, I have no reason not to. It was rebuilt by a local experienced engine builder, although some think hardened seats are over-rated if your not putting a heavy load on the engine. The question I have are new or original springs? New or original valves? Magnafluxed or not? I was mainly curious on what price range I should be willing to spend on it. The guy said he was charged over $400 from the engine shop, was selling for $350.