Ok, The 140 is together! Just to re-cap I followed up on Grumpy's advice and found some rings etc on-line from the States easy as, and the rings were dirt cheap @$10 a set!

It was not all beer and skittles though, TMV140 head and sump gaskets have to be ordered on top of the usual Tecumseh gasket kit....
I checked the ring gaps as per the work shop manual specs.
Top ring Gap: 0.015" (should be 0.010"?)@ 10 mm down the bore
: 0.0145" @ 48mm down the bore
FYI: I measured the gaps at TDC & BDC where the rings would be for worst case gaps. Also the manual states gaps as 0.010" and 0.020" which I have taken as top and bottom ring respectively; It could be read as anything between these is OK too. (clarification welcome Grumpy)
Second ring Gap: 0.016" (should be 0.020"?) @ 15mm down the bore
0.015" @ 48mm down the bore
Oil ring gap: 0.014" (gap not specified in book) @ 18mm down the bore
0.0135" @ BDC
As the rings were only $10 a set I bought another set to see if by chance I could get some with smaller end gaps, to see if manafacturing tolerences were swinging my way
They were out of stock and I had to wait.... but it didn't swing my way

0.018" on the top ring... seems I got the better ones first up
The valve clearence/lash settings after lapping were as follows:
Inlet 0.007" (should be 0.008") I left as is...
Exhaust 0.008" (should be 0.012") Machined to 0.0125"
Ignition timing set at 0.084" BTDC (should be 0.080")
She's all painted up nice, complete with a short straight through Polished stainless steel ex-pipe..

a heap of compression too; prior to the decomp action on the valve!
My lad is happy that his "tractor" motor is together and he even helped with the painting (he is 6) He informs me that I now need to make a trailer so he can take grain feed to Granpa's ewe's and lambs...
I have ordered some bits through Bruce "The Outdoor King" (

mate) & I thought ~$20 for a muffler was pretty good, as the straight out pipe was just a bit of fun, from scrap in the shed...
I promised photo's but seems they wont load for the momment

, and my posting tool bar doesnt look like the Popular topics "How to post Photo's in your post" so stay tuned, I suppose!
Merry Christmas all,
FAST GRASS