Anytime you pull the head you might as well replace the valves, valve guides ect.. because of the labor required to remove the head, you don't want to have to do it again later, so you might as well get it all done in one shot. We have had to take the head off two 16Vs and there is just no point in doing all that work and leaving parts that have over 100,000miles on them in the car.

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1985 190E 2.3-16v Euro
1980 300GD SWB