2004 Yamaha WaveRunner VX110 Sport and VX110 Deluxe Service Manual, Page 166Get this manual
VALVES AND VALVE SPRINGS
Valve seat reface 1Reface the valve seat with the valve seat cutterValve seat cutter holder: Intake (4.0 mm): 90890-06811 Exhaust (4.5 mm): 90890-06812 Valve seat cutter: 30 (intake): 90890-06815 45 (intake): 90890-06814 60 (intake): 90890-06813 30 (exhaust): 90890-06328 45 (exhaust): 90890-06312 60 (exhaust): 90890-06315 Neway valve seat cutter kit: YM-91044 2Cut the surface of the valve seat with 45 cutter by turning the cutter clockwise until the valve seat face has become smootha Slag or rough surface