http://cgi.ebay.com/ebaymotors/Porsche-914...037788847QQrdZ1
"The heads have been fly cut to fit 94mm pistons, competition cam, mild, stainless steel valves. By changing all of this it is clear that the hp will be at least 140 with the single webber set up, if you have the dual webber set up, you would add another 25 hp, so that comes to around 170 hp."