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No. 40mm is the B18 inlet, that's why the stems are two different sizes with the 42mm valve having the 5/16" stem. Someone has actually done a bit of work to that head.
B20 valves are 42 & 35mm for early B20A & B20B, 44 & 35 for late B20A & B, 44 & 35 again for B20E with the exhaust having a stellite face. Competition heads from the factory got 45mm inlets & 38mm exhaust. It actually takes a fair bit of work to maximize any head that has 44mm inlets, so bigger isn't automatic unless you are a good porter. Swedes with decades of experience use 46mm inlets, but you really need a 92mm or 93mm bore to get that working properly.
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Three 164's, Two 144's, One 142 & a partridge in a pear tree.
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