Listen to Paul's advice. Definitely get the valves done too while you have the heads off. I was talking with one of our Service Writers over at Maita Subaru, and he was remarking off-hand at how big of a difference a valve job makes on cars with miles. It won't cost you much, but it while you have gone through all the work of pulling everything off/out, it's definitely worth it.

 

the car has 96k a valve job wont be dont unless the machine shop finds something during the pressure check