Re: porting heads for boat??
porting IF done right (ie mild to medium by someone whon knows what theya re doing, has a flow bench and experience running the same kinds of heads on the dyno, etc...), can add a good bit of power. That being said, as is mentioned above, it is more cost effective to buy better heads first.
AND remember that as you get better and better flowing heads (typically sets the power you can get wiah a given set up), you will want to upgrade everything else along the way so it all works together.
for a reasonably "mild" upgrade, a set of vortec heads (no porting work) a matching cam, intake and carb, can net some significant gains.
after that head wise, the options are only limited by your pocketbook and imagination.
I'm dropping the heads off my smallblock off to have some porting work done on them in the next few weeks (as soon as they have time to fit them in the schedule), but they're aftermarket head with relatively large valves and ports already and I want more out of them... I gave the stock heads away long ago.
OH, and to get a decent porting job done by someone who knows what they are doing, is probably going to cost at least as much as a new set of vortec heads set up and ready to run...