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Here is a good deal on the pipes running to the back. I believe I have the heater box and plenum from my '77 on the shelf at home. I'm sure you can find the rear heater here in the classifieds or with a want ad. Is your 40 North American spec, or South American?What would a used front and rear heater for a 1978 FJ40 run including all parts? Valve, piping, brackets, etc.