* Specific Header Manufacturer and Design: Different header manufacturers will specify different torque values. The header material (steel, stainless steel, etc.) and bolt type will also influence this.
* Bolt Size and Type: The size and type of the header bolts (e.g., Grade 8, etc.) will dictate the appropriate torque.
* Header Gasket Material: Using a thicker or thinner gasket might slightly affect the tightening.
You MUST consult the instructions that came with YOUR specific headers. This is the only reliable source for the correct torque specification. These instructions will often provide a sequence for tightening the bolts as well, to ensure even clamping pressure.
Attempting to use a generic torque value without referring to your header's instructions could lead to improperly tightened headers, resulting in leaks, damage to the header, or even engine damage.