HELP my heads have been deemed non-rebuildable by a local machinist

He is afraid of the dreaded "dropped seat syndrome" and believes at
least two of the exhaust valve seats must go----  also a couple of
little cracks there which are no big deal to weld (he says.)

Anyway that place in St Louis says no problem-- for a mere $169 EACH
they can have me back on the road with all new seats and all new 
valves and all new guides.  Sounds OK.  New (Brazilian??) heads are
evidently available for $325  EACH.  Ouch.  

(I no longer feel so superior to those pre type IV folks with their
little bitty 1600 dual ports, when I believe that they can pert
near buy a whole danged *engine* with *new heads* for what my
heads alone would cost!)

But to get to the point-  any recommendations on good rebuilders
or sources for new?  I heard that an article relevant to this 
topic appeared in the April issue of one of our fave mags-
anybody read it and care to summarize?  it's already been
replaced by the may issue.

thanks------bill