That definitely looks like a pushrod head...maybe an early Jap car? Or pinto 2.3 motor? If it is in fact VW/Audi, it may be for the early VW K70 and Audi 100s. I think those came with pushrod motors in the beginning. Tom in Tucson www.area-53.com Ten VW's, two Audi's, one Porsche, one Chevy, two GMC's and a John Deere. :)