This 2.3-liter S14 inline-four, originally for an E30 M3, includes a Dinan-chipped Bosch ECU, clutch, wiring harness, and flywheel. It was part of a stalled BMW 2002 S14-conversion project and a recent test revealed low compression in the cylinders. The catalyst-equipped S14B23 produced 192 horsepower and 170 lb-ft of torque when new.