This is a used cylinder head from a Westerbeke W 60 engine. I understand it is the same as a Westerbeke 4-154 or Perkins 4–154.  This engine was originally installed in a wooden boat built in California. It was only sea trialed and has seven hours on the engine. The boat was then hauled cross country, stored ashore and the dream abandoned.  The boat deteriorated, allowing rainwater into the bottom end of the engine.  Upper end and accessories remained dry. Part appears to be in exceptional condition. One picture is of the worst valves. All valves open easily.  Some rust in the cooling area. All bolts and threads appear OK.