D15b vtec is 130bhp If you change heads, itl lower compression (only good for turbo) Change head internals using your head, and get it mapped. Changing gearbox makes it much better for acceleration, as eco engine uses longer ratio gearbox. Imo its not worth the money to do the head change as after mapping you could have probably changed complete engine and gearbox for d16z6/y8 for less