I am planning on going the route that you guys already have. My 94 3.0 has 196K miles on it, and it is pretty tired now. Coupled with that I *may* have a burnt valve that will need to be repaired. I have priced come rebuilt 3.0's and the best price that I have found was $1495 after the refund of the $500 core. I am wondering whether it would be cheaper overall and produce greater torque if I were to rebuild it myself (have a machine shop bore it, and port my heads and intake manifold like you guys have. I have rebuilt engines before, but they were small carbureted Datsun engines that are really easy to work on. I did a port/polish on those engines as well, and though they worked great, I didn't really know what I was doing. I am interested in how much the throttle response was improved and the increased torque as a result of these mods. Have you guys considered having the stock valves replaced with larger ones? This is something that I am going to look into depending on the cost. I want to get my truck back onto the trail with more power than it had before. Depending on what it costs me to get the rebuild done, will determine what the fate of the truck will be. I am considering just getting rid of the rig and getting me a Samurai since I build it up into a great crawler in a much more cost effective manner. I am wanting to do the SAS on my truck, but it will end up as a long term project! In the mean time I need to have something to wheel-and nothing fits the trails in WA better than a Sammi does.