I bought mine in '91 and I can no longer build another like it. If I was going to sell it, I'd need to get enough money to have another one built to my very high standards.
What do you recon it would cost to have a 40 built from the ground up with a galvanized & powder coated frame, rebuilt FF front & rear axles, rebuilt transmission & T-case, low mileage TPI engine, rust free tub & body, Metal-Tech cage, Scout II power steering, restored hardtop with vent windows, pre-75 hatch, TJ rear bench, restored Fj40 seats, rebuilt 8274 winch, 4-wheel disc brakes, two new fuel tanks, 33 inch tires (or 16" equivalent), and a well good paint job.
Doing most of the work myself, it would likely cost $30-50k+ to rebuild it. Since I'm no longer 18 and can't build it again, I'd have to have one built to my specs. I'd estimate it would likely cost north of $80 k. Add in sentimental value, and I'd want at least $100k USD to make it worth my while probably even $150k.
Who am I kidding... It's not for sale for any price. After 30 years, it's brought me to hell and back several times and I'm not interested in starting over. I'd much rather drop 10 or 20 k into it and have a mint 40 built by my own hands and my own specifications. While I'm at it, I'll stretch my 40 into a 43 and have my ultimate 43.