It has a WW front, diff wheels (not the AVS wheels), new engine rebuild work etc, the list goes on. The point is that a low mileage SMZ would net more money then yours ever would. Why because people that buy SMZ wants original. Otherwise anyone can just drop some money and make their current 300zx look like a SMZ (that means body wise) and throw some money into their current 300zxtt engine that would spank an original SMZ in performance anyways.