Quote Originally Posted by Black R
http://importbuilders.com/breakinarticle.htm

you may now rep me.

start tuning as soon as you crank it up for the first time. period.
x2.

unless you're breaking in an engine to stock specs you need to be real easy or a better suggestion is to tune it immediately.

at a minimum use regular motor oil and let it idle for a bit (20-30 min, bleed the coolant system while you're doing this) and blip the throttle a few times to slightly seat the rings. change the oil and take a look to see the condition of it. start tuning. if you feel as though you want to take the longer approach at least tune out enough of what you'll be driving in to break it in. you don't want to have a stock tune/ecu on an otherwise non stock build. if it's far enough from stock fuel and/or timing won't be what you need/want.