I did end up going with the 38's. I also had 30 thou skimmed. All up the bill was $450 or so with new studs, hot tanking, assembly/dissasembly, deshrouding on the exhaust, 3 angle valve jobs all round, throating on the exhaust and the bigger valves. The valves were around $10 each. If you can get them for that much, i'd suggest going bigger on the intake too. Im not sure where my valves came from because the guy in the shop got them for me, but the shop was called "nothside cylinder head services" (I have their number if you want it) and the valves were for a ford escort (great fit). If your porting it yourself take a look at this http://forums.turbobricks.com/showthread.php?t=148202 and http://forums.turbobricks.com/showth...e+head+porting. Otherwise be looking to cough up an extra $300. I also suggest talking to Gary at Volpro, he knows heaps about headwork (http://www.volpro.com.au/)
Anyway, hope that helps.
Anyway, hope that helps.