>  All USA bound VW rebuilds get NEW HEADS; Canadian
> customers get USED HEADS.

VW has deleted new 1.9L heads from their offerings in the US, now listing
only rebuilt.  As for their new 2.1L heads, they are actually manufactured
by AMC Spain. (However, AMC Spain's wasserboxer heads seem to be of
reasonably good quality, so this is not neccessarily a bad thing.)

-Ron Salmon
 The Bus Depot
 http://www.busdepot.com
 (610) 754-VWVW