Borrowed from here
http://www.aa1car.com/library/ar996.htm
well worth a read of the whole page...
For years, most aftermarket gasket manufacturers have said surface finishes with a roughness average (RA) of anywhere from 55 to 110 microinches (60 to 125 RMS) are acceptable. The preferred range they have recommended is from 80 to 100 RA. Even so, as long as the surface finish on the head and block end up somewhere between the minimum smoothness and maximum roughness numbers, there should not be any cold sealing or durability problems with the head gasket (assuming everything is assembled correctly and the head bolts are torqued in the proper sequence and to the specified torque, too).
But like everything else, these numbers have been changing. These recommendations were primarily for older cast iron heads on cast iron blocks. As castings have become lighter and less rigid, the need for smoother, flatter surfaces has become more important. Consequently, some aftermarket gasket manufacturers now recommend a surface finish of 30 to 110 RA for cast iron head and block combinations, with a preferred range of 60 to 100 RA for best results.
Can a head or block surface be too smooth? After all, the smoother the surface the better the initial cold seal of the gasket and the less likely you are to have problems with coolant and combustion leaks.
Though most gasket manufacturers do not specify a minimum smoothness spec for aluminum heads that have MLS head gaskets, they do recommend a minimum of 30 RA for engines with aluminum or cast iron heads and a nonasbestos or graphite head gasket. The reason for doing so is because soft-faced head gaskets require a certain amount of lateral support from the head and block.
When the head is bolted to the block, the metal on both sides bites into the gasket to help hold it in place. Too much bite when the head is aluminum and the block is cast iron creates sideways shearing forces that result from the expansion and contraction of the aluminum head. Yet a certain amount of support is necessary to keep the combustion gases in the cylinders from distorting the gasket and blowing past it. This is especially critical in the areas with narrow lands and between the head bolts where there is nothing to keep the gasket in place but the gasket itself. In high output or heavy-duty applications where combustion pressures exerts even greater force against the head gasket, a surface finish that is below the minimum smoothness spec might lead to premature gasket failure.
In many instances, a premature head gasket failure because of leakage or burn through can be traced back to the surface finish that was put on the head and block. Of course, there may be other factors involved, too, like engine overheating, detonation, etc., or mistakes that were made during engine assembly such as not torquing the head bolts properly. But if a head gasket fails, there is always a reason why. Paying closer attention to the details of resurfacing, therefore, can help eliminate this as a potential source of trouble.