Not a matter of ??s - more a matter of "is it required" ? I have both schools of thought searching the forums. At first I figured just put the new valves in - after all, new valves, fresh seats but then after searching, Im wondering if I should lap the valves. Many have commented its a waste of time only adding wear to the valves ("like pouring sand down the carb") and other have commented "its a must". Just looking for a push one way or another (altho Im leaning toward doing it - what can it hurt)