First, it's really not an L24 anymore, it's a L27...Anybody got a 270Z exterior badges? *grin* I really don't know the specifics of what they did. I provided Dave with a descripton of my budget, intended usage, and that I wanted more torque for drivability and the A/C. He discussed a few options, but after meeting with him, I was comfortable enough to just say "do what you do". I know that they reworked the combustion chambers, ported & polished the head, installed an upgraded cam, followers, etc. My guess is that it includes larger valves as well. I don't know if they shaved/shimmed the head. I do know the only original part on the head is the casting. The block was bored-out with new, (260/280?), crank. All external gear replaced, (water pump, fuel pump, etc). Carbs were re-jetted, (larger). I'm sure they also advanced the ignition a bit. One nice thing, unless you are racing or abuse the engine, they warranty their work. I have to call Dave this week and ask hm for some more info. Some of what they do is "proprietary", so don't expect too much.