Ok guys,the B4 has 16 new valves,16 new valve stem seals,32 new springs and of course 32 new cotters.Now the manual calls for NO Lapping after new valve seats are cut.I did not cut new seats. The valve seat surfaces are flawless but they do have 13000 or so miles of the old valves slamming into them.I'd rather not do it but if its neccesary,I will.As the subject says..To lap or not to lap? That is the question......