... doing a little poking about I came across the following "rebuildable" new S4: http://www.20thstreetauto.com/cars/car42/index.htm Less than $16K for an S4 with 3500 miles on it seems like you could even part it out to make money! I suppose that there is no guarantee that the engine is still in running shape ... HTH! Steve Buchholz San Jose, CA (USA)