So it seems the secret is out, yes I do make steel straight cut timing gear sets for flatheads. I 1st made these for Jay Steele at Taylor Engine in Whittier, Ca for a reverse flow engine he was building for a customer to be run at the salt. The advantage is to these is that there is no thrust load on the engine due to the straight cut teeth. Although its a slight amount of power loss, it is a loss that can be used to possibly get another few MPH. Yea, ya gotta deal with thrust issues on the cam, but these engines tend to be so highly modified that the thrust issue is trivial. Noise wise, if everything is set up correctly they are not much louder than a stock setup. Going to try and post a picture of a set. If ya have any questions, my e-mail is dmcgearsatyahoodotcom. Dan