thanks again for the help!

i changed the plugs/wires and put new vacuum line to modulator.
also rewired tach just to be on the safe side.
here are the new numbers:

test 1
38mph = 2000rpm and 15 vac
40mph = 2000rpm and 14-16 vac
45mph = 2100rpm and 13 vac
50mph = 2400rpm and 14 vac

test 2
40mph = 2200rpm and 15 vac
44mph = 2300rpm and 15 vac
50mph = 2400rpm and 14 vac
53mph = 2600rpm and 13 vac

@idle
800rpm 8-12 vac
1100rpm 14 vac
1100rpm 12 vac
600rpm 5-6 vac

i'm sorry if these numbers are irrelevant, we are trying to wrap our heads around it as well.

i did not get a chance to get to the highway for more speed.
it does seem like we are in the ball park for the set up i have.
the timing seems to be off a bit and at least one lifter is tapping.

again thanks for everyone's input, it is much appreciated!
els