I junkyarded mine from a 2002 anniversary edition. I'd imagine they are pretty scarce in local wrecking yards just due to their being 20 years old now, and due to the low sales numbers of 01-02 Cougars in general, but who knows.
Heads probably aren't that hard to pull if you have proper cutting tools and don't care about what interference you destroy getting to them. Plus it gives you a chance to grab a spare crossover tube, motor mount, and oil separator. Where are you located?
You could also pull the heads from an 00-02 Mazda MPV 2.5L. It's the exact same engine with a few very minor exceptions (knock sensor, lettering on the IMRC cover, etc), of course those are just as rare, but it does expand the pool of cars for those heads.
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