That is a very nice car. I bought a decent 82 coupe with a lower price and needing work. I'm now on the 30k range in less than two years. I sometimes wish I spent more up front and avoided alot of work. But on the other hand I've done most of work and have learned alot. I think his car is worth 40-42k. I looked for about 2 years. This is a very nice example if the ppi checks out. You are paying for the low miles. Do you plan to drive it often?

Up for sale...
http://forums.pelicanparts.com/porsche-cars-sale/881046-sale-1981-porsche-911-sc-coupe-very-low-miles-excellent-condition.html