If you assume a 15% power transfer loss through the tranny and differential that would be about 190 / .85 =~ 223hp. Not too shabby for a 2.7.
Remember, thou shalt only countest to three when thoust pulls the pin out of the holy hand grenade.
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Rob Channell
One Way Motorsports
1979 911SC mostly stock
1972 911T Targa now with a good 2.7
1990 Miata (cheap 'n easy)
1993 C1500 Silverado (parts getter)