Three angle valve cut - Where does seal actually occur
It is good to remember that a narrow seat usually flows better than a wide seat, but not as durable. Also heat in the valve transfers to cylinder head thru the seat, so a wide seat helps cool the valve. this is why exaust seats are usually ground wider than intake.. A top cut is the finishing touch for a three angle valve seat. the angle of this cut can run from a shallow 15* to a steep 37* depending on the condiotn of cyclinder heads and depth of valve seats.

