I only did one head (left was seeping and bent exhaust valves), should have done both since the intake and all were off. If you do both heads, might as well pull the front cover and get the lower rails. With both heads off, the front cover is only a few bolts, and it will make the "banana" rail a piece of cake.

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Earl McLain
'02 C230 Kompressor
'89 560 SEL "Frau BlueCar" (retired April 2004)