Yamaha Intake kit includes three valves.

Manufactured from 21-4N stainless steel and finished with a black Nitride coating to improve airflow. Benifits of black Nitriding include:

• The microhardness is higher than the stainless steel base material, keeping good ductility beneath the hard nitrided layer.
• Surface finish is smoother than with chromed stems, having less friction between stem and guide.
• Valve seat surface is harder with the nitrided layer, lasting longer with lead free fuels, alcohols, nitro or other "explosive" mixes. Matches any kind of seats (nodular iron seats, steel powder metal seats, hard aluminum-copper seats or beryllium copper seats).
• Higher rpm's engines take full advantage of all previous features. The higher the engine speed the bigger the power loss due to internal engine friction! The black nitride layer reduces this power loss due to less valve-guide friction.
• The nitrided layer is adhered to the base material at a microscopic level, so does not "flake" off.