[JJK78-951]

Totally agree with Sal. I was suspicious about it being an S as I said with the shroud. But it could be a normal with S options and not everyone who has these cars is a super aficionado so they may have just thought it was an S.
Definitely go see it in person and make sure the car exists, not just pictures! Typically you can tell by the response (or lack there of).
A number on something like that is very hard without better pics and more details, rebuilt motor, trans etc.. Of course the level of the restoration work being done plays a big part as well. I'd probably go through auction results for normal 66-68 911's come up with some comparable numbers, then cut that number in half give or take.

If I were a guessing man - which I am because here is my guess... Without looking up results and barring super high end restoration, these go for $70-$100K done? My guess is motor does not look rebuilt, but proper body work and paint is worth a lot, so it has good and bad sides. Glass is not that big a deal and given the age you would probably want to replace it anyway. Motor rebuilds done right can set you back a good $20K though, Transmission rebuild can easily run a few thousand too. On the low end I'd say it is worth $30K - high end maybe $50K as-is but could go either way if it needs more work, or has special options, rare paint etc.

Definitely make him make the first offer, let him know what completed cars are going for though. Don't take advantage of someone who may not be as up to date with current values - i.e.. he offers it for $3K - offer him more then that.

Keep us posted, sounds interesting!