Set of 4 new old stock cast valve seats for some type of British car, but I’m not sure which. Marked “M.W.P.E.R” and the dimensions which are 0.2399” thick x 1.380” in diameter. My best guess is that they’re for a Triumph, Spitfire or possibly the early TR series. Could be MG or Mini though. Your engine builder should know - or if you know shoot me a message so I can update this description. Thanks for looking !