IFS and 7m just requires modding the oil pan and pickup tube apparently - I'm planning to do the swap to my 88 and keep the IFS

http://www.supracharged.com/other_trucks/tobin/4runner/index.html

" Problems with this swap was that it is still IFS, no body lift, and A/C is required. The 7M conversion is a little more difficult with these obsticles.

The first was the IFS and 4wd. The differential is in the way of the oil pan and oil pickup tube. In oder to keep funtional 4wd, a modification is required. This modification required cutting a section of the oil pan out and welding in a flat plate in it's place.

But now the oil pickup would not fit inside the oil pan, and it had to be relocated. I thought about moving it to the rear of the motor, and create a deep sump like on the 22R. There were two problems with that.

First you would no longer be able to run a crossover pipe for the exhaust.
Second, the pickup tube would be very long and heavy, and the support bracket for the pickup tube would no longer give proper support to the pickup tube. I may look into that in my next swap. So I just moved the pickup tube a little closer to the drivers side of the motor."

Looks minor