2004-2006 Honda FourTrax Rancher TRX350TE/TM/FE/FM Service Manual, Page 138Get this manual
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CYLINDER HEADVALVE REFACING NOTE:
ROUGHNESS
Using 45 sea cutter, remove any rough ness or irregularities from the seat
Valve seat cutter, 35 mm (IN) 07780-0010400 Valve