Dealer. For my X cab (short bed) they list $462 wholesale $333 each. Ask for PNC 65816A and 65817A.

There are a number of different panels that are welded together, toyota's body manual only seems to discuss the cab body, not the bed, so I dont know where to look for cut/weld instructions.

You can also get the whole side of the bed with inner wall, wheel arch, reinforcements and both ends already welded together That is $1200. Whole bed (with tailgate) $4600.

The floor, front wall, and mounting brackets can also be had by themselves.

97 T100 4x4
97 328i
95 540i restoration project