I have a friend that is wanting to swap a 97 SH engine into a 92 S. I advised him that we should research this before attempting to try it. Questions I have:
1) Are the motor mount locations the same?
2) Which axles will we use?
3) Will we have to rewire the harness to the ECU? (seeing as a) the 92 is non-OBD and the 97 is OBD-II, if I'm not mistaken & b) we plan on using the 97 computer)

 

1) I don't know, but they may possibly be. Never seen the inside of a 4th Gen engine bay.
2) I believe you will have to get the SH axles, but they should come with the whole motor as a kit
3) Use the wire harness that is already on the motor. You are going to have to use the ECU in order for it to work.

I did the same swap, but into a 97 base prelude. Now I have to get the ECU cause my motor didn't come with one. I have the base model ECU and I need the SH ECU

 

I hope you're using a regular 5-speed tranny. If you're using the ATTS tranny, forget it.

 

Use a 93-01 H22 non-SH tranny.

If you use a 97+ ecu, you have to have the immobilizer removed.