Found this on another website:
F22B DOCH SWAP INTO H23A DOCH
1-all external gaskets appear to be the same between the F22B DOHC and
the H23A DOHC engine; e.g. Intake and Exhaust gaskets.
2-The timing belt to be used is GATES T132, 126 tooth belt
3-If the customer wishes to replace the WATER (H20) PUMP, they can usa
a POA H2O pump (SOHC Accord F22A Type) However this US sourced H2O
pump is a 20 tooth gear, whereas the F22B JDM H2O Pump is a 19 tooth.
This is of no concern, since the T132 belt still has enough length to
accommodate the larger 20 tooth gear, and still be held correctly by
the BELT TENSIONER. Advise of tight fit.
Here's a link to the full thread:
http://answers.google.com/answers/threadview?id=272435