Hey Cold, Thunder is very right! A flow bench only verifies what you did, wrong or right. It does not tell you what to do,unless you really understand what it is telling you. I SCREWED up a WHOLE LOT OF HEADS before I got a bench! What I thought was helping was not. Be careful. Remember the gasket is not always the correct way to match your ports. Runner shape and direction of flow must be observed. Expansion, not contraction, drops velocity. The most important areas are about 1 inch above and below the valve and the intake to manifold match. You get the most bang for the buck in those areas. For a complete port job it is best to pay Mike a visit because experience is golden. You can spend hours on your heads and they can flow WORSE. Please dont hog out the exhaust at the gasket, it is ugly and does not help!! You mentioned boundary layer in the port. The air does not flow directly on the walls. There is around a .005" gap between the moving air and the wall, this is what I call the boundary layer. Polishing the entire port througout only gains you 1% better airflow, yet promotes fuel dropout and a myriad of other drivability problems. The grooves Felber talks about are called ribblets from what I have learned. You need to call Mike with your credit card number to get the skinny on that mod. A good head modifier helps the motor run better at idle, acceleration,and cruising. Many of the things I do are for idle quality and throttle response. Peak numbers arent everything. Felber and Waterthunder are in a special class because they build many motors, and are able to verify thier work. These guys deserve respect. Knowing what not to do is as important as what to do. Verification is necessary to move forward. Experience is golden, but it aint cheap!!!!!!