where can i gat new s/s valves in 39.3 and 33 for my 1,7Q heads ? would a 40 fit in place of the 39.3 ?

try aircooled.net and europeanmotorworks.com

I was just looking at ScatVW and they are offering valves. You might check them out while searching around.

aircooled does not have stock sizes and european i can't pull up the T4 stuff ,same on scat i could not get any thing off it.

Take a look at the ScatVW catalog page 34. They are showing stainless steel 33 and 40.

But it appears that the 33 is not for Type IV heads.

They also have valve seats on the same page. If you are changing them out, you can get a 40 to replace your 39.3