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IMHO a matching numbers car has both the original engine and the original transaxle. Here in the UK we can get a Certificate of Authenticity which will show original engine and transaxle numbers. My car, a 1978 SC, has the original engine but the sportomatic transmission has been replaced by a 5 speed transaxle of the correct year as it happens. Had I known that it had been a sportomatic I may not have bought it, but it was only after a number of years I discovered it had been converted. So I regard my car as not matching numbers. Maybe it's a matching number car?. I still love it and will never sell it; I've had it for more than 23 years.
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1959 Bristol 406 (bought in 1972; sold in 1977)
1966 Porsche 2.0 coupe (bought in 1977; sold 1981)
1978 Porsche SC coupe (bought in 1993)
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