Transferring and polishing is a gradual process. There are many steps for porting and polishing, six to be exact. Many tools will also be needed in this process. Porting and polishing is basically when you smooth out the ports where the air flows through the head into the cylinder without restriction. You will get two effects from this. You'll have more power to make for colder, denser air. You'll also get better gas mileage. This research paper will discuss how to carry and polish a head. The first step would be to collect everything. You will need the head or heads if you have an AV or boxer type engine. You will need to remove all internal parts from the head, such as valves, cam(s) if it is an overhead cam, and place them in a hot tank or soak them in brake parts cleaner and put the head in a hot tank . to remove all corroded oil and dirt. You will also need your own tools such as a grinder, sandpaper, tools to tune the engine after putting the head back together, tools to take the head apart and put it back together. A torque wrench will definitely be needed in this process. You will also need someone or if you are going to buy a laptop for tuning, the app you need to download for the tuning process and you will need to send in your ECU chip to flash and this basically just does relearn the engine power and torque. If you don't, you will have worse fuel economy and the same power as before because the computer/ecu will limit it. The second step would be to start with porting and polishing. First of all you will have to remove the valves, cam and all other components. After you remove everything, you will need to connect the intake and exhaust ports like... in the center of the card... if you take the head off you will have to put a new gasket back in because the old one has already been compressed. So the cost for the first one would be between $400 and $1200. The easiest and cheapest way will only cost you the head gasket and the necessary tools; About 200 dollars. My conclusion to my Porting and Polishing project document. The things I talked about were the step by step process, everything you will need, how to port and polish, the main effects you will get from porting and polishing and the overall cost of everything depending on if you do a whole head Work. This will benefit you somewhat if you like low-end torque/takeoff speed/get back in your seat and better gas mileage. But I mean who doesn't like better gas mileage. Thank you for listening to this long process on how to wear and polish your head(s)..