It is a full competition built B18c1. 10,000 RPM Motor! This motor was built for track, but with a thick cometic head gasket could be made to run on 93 octane.

98 USDM GS-R Longblock

Bottom End:
AEBS Sleeves 85mm Bore
Computer Balanced and Micro-Polished Crank
Manley Ultra Light Rods (Lightest B-Series Steel Rod)
Custom Ross Pistons (will accept cams with comparable lift and duration as Toda Spec D's with usage of stock valve diameter)
Cometic .030 Head Gasket
ARP Head Studs

Head:
Milled .040
Ported and Polished
Manley Valves (Flow 5cfm more than ferrea's)
Crower Valve Springs / Retainers / Stage 3 Cams
Skunk2 Cam Gears
Prelude LMA's

Bolted on:
BBK 70mm Throttle Body
Customized GSR Intake Manifold (Same set-up as Erick Aguilar)
RC 440cc Injectors
AEM Fuel Rail
Bisimoto Equal Length Header

Also comes with OBD-2 Distributor/sensors/ect

B18C1 Longblock $1600+
Parts in this motor $5000+
Average price to build this motor parts and labor $8000+

Will sell for $5000.00

Transmission also available
98 GS-R Transmission
ATS 4.9:1 Final Drive ($800.00)
Richmond Gear Spool ($400.00)

Will sell for $1200.00