I allways put intake valves, all four valve springs, and all four seals. Along with new piston, rings, pin, clips, gaskets, and spark plug. Allthough every top end I've done in the last four seasons (each having one season of racing/riding), has checked in spec. I go through the top end just for piece of mind. Its about $350.00 for a brand new season. A little more than a 2str, for alot more performance, in my opinion.