Yes and no. If comparing gasoline heads some of the very last made M tractors and SM tractors used the same head. IH made some small changes to make the super head perform just a little better. But unless you are after every bit of power to be had the M heads work on a SM. May not even notice a power change lots of times.
Think IH figured a SM gasoline type head, manifold and aluminum pistons was good for about 4.5 horsepower more on a M tractor. That was with 3-7/8 flat top pistons.
This post was edited by D Slater at 18:51:30 09/09/12.
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