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 I purchased the heads  for my boat 
from L. A. Boiler Works at http://www.laboiler.com/.  As a price 
point, a 30" semi-elliptical head with bevel made from A516-70 steel cost 
$163.00 before shipping. They have a wide number of standard sized heads in 
stock. With the run up in steel prices, the cost has probably gone 
up. 
Cliff  
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