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The guy who's selling them told me that these numbers are stamped "N40PHH970 461"

if they were phh's, what would be a good price to pay on these used ones?.

What would be the perfect L-28 engine for them?

Hard to tell from the photo, but it looks like they are mounted to an original Mikuni manifold. They also have the air horns mounted -- good feature. For the carbs themselves, the number you quote indicates that they are 40mm throttle bore. A good size for low RPM street use, but you would need 44mm units to pull 7K rpm on a 2.8 without restriction (you can do it with 40's, but it will be somewhat restrictive).

Clean 40's have been running about $500 with manifold on E-bay. Note that like all carbs, these must be rejetted to match engine displacement and state of tune. If not a similar engine combination, figure about $5 per jet times 3 types of jets (main, main air, pilot) times 6 throats (basically $90 per jet change). A little more expensive than a Holley! Also note that Mikuni's have been out of production for years, and service parts are a little hard to come by. Motorcycle shops can help with some jets, www.wolfcreekracing.com has been helpful as well.

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