I saw a rebuild kit for twin 38mm flat-tops on ebay recently for about $80 plus postage.
It consisted of intake and manifold gaskets, a bunch of circular seals plus two float valves.
Does that seem like a reasonable price?
If I can do better--where?

Cheers
Racnod

those ones on ebay that i used work, they require little mods to the carbs and work well
i just used my original needles

where are you racnod, theres a few guys in melbourne that have modded thier hitachis to run the brittish sus kits, heaps available, or try sourcing a lynk manifold where you can use brittish sus instead of hitachis, a lot more options for kits and needles