Dennis,
This is true, but on the B heads the original seat was machined into the head 
i.e. not removable.  The solution to wear was to cut a lip large enough to 
insert a hardened seat.  This is where the hardened vs non comes in.
Chad
'72B (with hardened seats)
mg-dennis@mindspring.com wrote:
> I was under the impression, as told by a machinist, That all seats 
>manufactured
> these days are hardened.  "soft" seats are unavailable..  No one makes them 
>"soft"
> anymore.
> 
> Dennis
> 
> 67 MGB
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