everybody and their mother has a 240 with an SR in it! also it is NOT the same price.... the SR swap is much cheaper... unless you are looking for the more recent SR out of the S15.... most people use the engine out of the S13... i think u can find it for about 1500.... labor and such is very subjective, but a lot of people do the swap themselves. the whole package will probably run you a couple grand if you want someone else to do it for you... i know at least 5 different people with SR 240s...