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Why is the cost so much? I beleive you could use the early Mk IV ecu along with the needed clutch assembly, and things would work. Are there problems wiring the new ecu to match the instruments and electronics in the car?
You posted this in the 2nd gen GS forum (moved it to first gen). The 2nd Gen is more difficult because of VVT-I motor. Not sure if JPI's estimate was thinking you were doing it on a 98+ GS
Mine has been converted using a R154 gearbox out of a MK3 supra.
Don`t know cost as it was done in japan with an HKS triple plate clutch.
Sure is fun to drive mind you