As I understand it, the LS7 heads are C5R based, but are by no means the same pieces. For one, the chamber volume on the LS7 heads (70 cc as stated in press releases) is considerably larger than on C5R heads (38 cc or 30 cc, depending on the part number); of course, the C5R heads could potentially be worked to have the chambers opened up that much, but that's a lot of metal to remove. Also, the LS7 heads are advertized as having a 12 degree valve angle, whereas the C5R pieces are advertized at 11 degrees (I don't know if one of them is a typo, or if there is really a difference).
EDIT: I just checked the price of C5R heads, and at GM Parts Direct they are $1200/each bare. At that stage they still need to be ported in addition to needing valve springs, valves, rockers, etc...
Last edited by BurnOut; Feb 2, 2005 at 11:28 PM.