Ok so i know the reason of porting but there is no gain for polishing you head besides looks correct?

Polishing make the inlets/outlets smooth in the head to reduce air flow restrictions. But yes it does make things shiney!

I finally found a motor shop down the road from my house who does them!.... WOO HOO!!!

well i figured rather that paying $700 to port and polish i could just pay say $100 to port. I dunno

^^ You can always do it yourself if you have faith in your self. Its just really time consuming getting in there to polish the ports.

fine sandpaper?

No, there are kits out there to do it. I can't think off the top of my head where i saw them. But they are out there, you just need to hunt them down.