Price is for a complete set of 24 for one engine. 12 intake, 12 exhaust.
Includes Viton Hi-Temp Exhaust Valve Stem Seals and Viton Hi-Temp Intake Valve Stem Seals. We use these on every JZ head we build and ship out.
By now, a great many 2JZs will have the oil smoke on startup issue, which is a classic valve stem seal failure, and one of the only things Toyota didnt get exactly right. When properly installed, these should last your engine another decade or two!