DinoBru Sorry, I'm not selling any of my B20 heads. The one I photographed for comparison porpoises is about to head off to the machine shop for the engine rebuild of my 144, once all my new parts finish arriving from Sweden, Germany, and Only Gawd Knows Where.
@paul0075 in CBA might have a spare B20 head. @1971_144GL (also in LST like me) might have a spare he wants to get rid of. In Melbourne, try VolDat. And SA / WA / NT / QLD? No idea who might have old Volvo bits.
PS: Ideally, you'll want a late B20B head, which will already have the 44mm inlet valves like the Penta. B20E heads will have holes drilled for FI; B20A heads might only have the 42mm inlet valves, but have the advantage of more meat on them if they need resurfacing but the 44mm inlets can be made to fit. You will need to get the longer Penta manifold studs.