[LakeCleElum]

I've had this 3.0 (now 3.2) in my 73.5 for 5 years now and couldn't be happier (CIS, MSD and early exhaust - fantastic oil pressure):

Recently removed upgraded '81 SC engine and transmission from my '81 SC after car was damaged in front, causing parting out the car. Upgrades include 1) Max Moritz 3.2 liter pistons and cylinders, 2) 964 cams, 3) Raceware hardware, balanced rods, Carrera oil pump. New parts included: intake valve sleeves, rod bearings and rods balanced, and rocker arms. Transmission clutch disk, pilot bearing and fork were replaced. All of the above was performed in 2004 at 120,000 miles approx. and now at 132,000 miles. Transmission has recently installed Quaif LSD. Good solid reliable running engine with no oil leaks. Transmission will need third gear syncro replaced in future depending on how fast you want to change gear. Asking $6,000 for both, or $4,500 for engine and $1,500 for transmission. Located in Southern California. Can send photos via email.

(The ad above is from when I bought the engine. Posting only to answer the OP's question. This engine is not for sale. Sorry if misleading to those that have PM'ed me)