Supertech black-nitrided exhaust valves for the BMW E36 S50B32 3.2L Euro version are supplied as a set of 12 and listed specifically for that Euro variant. The nitrided finish is stated in the source and the set provides appropriately sized exhaust valves intended for direct replacement in the S50B32 3.2L cylinder head.
Supertech BMW E36 S50B32 3.2L (Euro Version) Black Nitrided Exhaust Valve - Set of 12