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Renegade's got it right, if there's no reason for a head problem such as an overheat or a previously leaking gasket, there's no reason to mill the head. It's not uncommon for a gasket to fail with perfectly flat heads. Often it's a probelm of bolt torquing that wasn't done right or that has changed over time. If you do replace the gasket be sure to check the torque after a few hundred miles since it is possible for the head to settle in on the gasket a bit during the first few heating and cooling cycles and reduce the head bolt torque some. Do bring the bolts up to torque in several steps using the pattern shown in the manual. If you don't have a manual the usual drill is to start with the more central ones and then do the perimeter bolts using a pattern of opposing bolts. I like to bring them up to barely snug, then bring up the torque in about three steps using one third of the torque value each time until I get to the proper setting. If there is any drag due to dirty or slightly distorted threads, I like to add about 10% to the torque value, not enough to hurt anything but it will compensate for a bit of galling in the threads. Usually put just a small dot (about a 1/16th" spheriod) of anti-seize on the bottom two or three threads of the bolt, it doesn't take much.