2004-2006 Honda FourTrax Rancher TRX350TE/TM/FE/FM Service Manual, Page 138Get this manual
CYLINDER HEADVALVE REFACING NOTE:
Follow th ref acing manufacturer's ope rating instructions Be caref ul not to grind the seat more than necessary
If the con act area is too high on the valve, the seat must be lowered using 32 lat cutterIf the contact area is too Iowan the alve, th seat must be ra ised using 60 interior cutt er
TOO HIGH:=s ,
CONTACT TOO LOW