This kit includes all of the unique Ford Racing parts to build a D347SR Spec Engine with the 11/32" valves This kit includes all of the unique Ford Racing parts to build a D347SR Spec Engine with the 11/32" valves. In addition to the parts included in the kit the engine builder will need to buy other readily available aftermarket parts to complete the build. The block is not finish honed,the valve seats are installed and unfinished, and the rotating assembly needs to be balanced. See the attached parts list for a complete listing of all of the parts included in the kits and the others required to finish the build.