The motor consists of: '96 B18C bottom end w/ B16A pistons(11.1:1 CR) and a JDm B16A head ("Poorman's ITR motor"); brand new(OEM): rings, seals, bearings, valve seals, cam seals, belts, oil pump, water pump, timing belt, head gasket, GSR head bolts, ITR intake outer valve springs w/ portflow inners, '01 ITR cams, OEM cam gears, JDM valve cover. I'll also thow in the LS intake manifold(rail,inj.,T.B., sensors, etc.)which is on the motor now. I built the motor last March ('01) and have put roughly 11k mi. since. Just about all the miles were put on by my wife since the motor is in HER car(to & from work, groceries, etc. = "granny" miles). I'm asking $2,500(plus shipping if appl.) It's perfect for a drop-in (just provide mounts, axles, ECU/harness)!! I also have a PYR programmed P28 that I can include for a little extra $$ if interested!