This 2.3-liter S14B23 inline-four have been used for 120k miles in a BMW E30 M3 before being rebuilt for use in a 2002 project. The work includes installation of new stock piston rings, bearings, and seals as well as a cylinder head overhaul. The engine is mated to a Getrag 265 five-speed manual gearbox and comes with a Flywheel, Clutch, TMU, Stock Airbox & Oil Cooler, Wiring harness, Bosch Motronic ECU, and JEGS Gauges.