Don't bother rebuilding...and don't import one.
Search on
http://www.car-part.com, and you'll find '97-98 motors or $550, with less than 40k, and you can confirm it. Importers say ALL their motors are "around 30-40k"...that's BS. With a motor from a US junk yard, you can ask for the VIN and run it to see what miles Carfax shows, to confirm.
[ And before someone asks if you can use an S14 motor in an S13, YES. Just use the head and block, retain your stock exhaust mani, intake mani, and accessories. Same goes for a '97-98 motor into a '95-96 ]
Hope that helps - Brian