The engine and transmission are solid. It has a new winch, new Aisin carb, new master cylinder (and all the wheel cylinders are either new or working great so the brakes work great), new exhaust, new Ironman lifted suspension that includes new shocks and greasable shackles, newly covered and stuffed original FJ40 seats. The interior is Rhinolined. It comes with a hardtop that needs work, but it also has a Besttop soft top and bra top and has the hard doors. The paint is not great and is not the original color which was Mustard Yellow. There is a little rust, but none on the frame. It also does not have the rear jump seats, so I have bolted in a super strong box for carrying recovery gear and tools that is totally secure and waterproof. The tires and wheels in the pictures are brand new, but I bought them for the FJ60, but can't put them on until I get a new suspension. The wheels that will come with it are essentially the same wheels but come with 31" Toyo ATs, instead of 33" Toyo MTs, which are actually better in the snow and ice. They have about half their tread. This is a great FJ40 at a great price. $10,000 OBO