The motor is new, meaning the head and block . . . the intake, exhaust, etc are all what was already there, including the emissions controls systems (it was originally a California car, so it has a few emissions things that the rest don't). I just hadn't gotten around to fixing that yet.
The body is in phenominal shape for the year; *ABSOLUTELY* no rust, at all, including under the rear spoiler, which as you could understand is very unusual for a car that's been in New England for a few years. It does have the normal assortment of rock chips on the hood, and the front lip has seen it's share of speed bumps from a previous owner, but other than that, the gloss is amazing, with good color definition . . . take a look at
http://extranet.sessys.com:8800/images/240sx_pics/ and let me know what you think yourself (yourselves). Inside is in good shape too, aside from the small tear in the driver's seat that is so common on S13's. Dash in great shape, looks brand new. The speakers aren't OEM: up front, I never looked to see what they were, they sounded that good, and in back, I put in Boston Accoustics 746 speakers to help add some bass until I added a subwoofer later on. I'm not sure if I'll include the subwoofer and amplifier (Boston sub, Alpine amp), but the Alpine head unit will probably stay with me. In addition, I have the FSM for the car, which will be gladly thrown in. I'd consider it a pretty good deal for $3,000, myself, but then again, I wouldn't be the one buying it. ;-)
My real motivation for selling it is that I just love MR2s, and have for the longest time, but I've had a hard time finding one, until now . . . :-)