| Donor car: BMW M3 CSL E46 | €100,000 | mobile.de CSL listing 114,930 EUR at 94,800 km suchen.mobile.de; autobild 81,245 EUR at 52,000 km; Hagerty high bid $147,150 |
| BMW P58 engine, part number 05748334245KT | €86,000 | bmwblog.com ($100,000 at Turner / ECS, exchange rate only; no second source confirms the price) |
| M4 GT3 Xtrac six-speed sequential transaxle with LSD and electro-hydraulic shift | €75,000 | Estimateestimate: 60-90k EUR; Xtrac racing gearboxes GBP 33-52k before options gt40s.com |
| Race clutch, carbon multi-plate | €6,840 | Estimateestimate: Sachs RCS 2/140 carbon clutch 6,836 EUR; Tilton 5.5" OT carbon 3-plate (about 1,020 Nm) $4,675-7,625 (research/2026-10-15-preischeck/sources.md) |
| Driveshafts, torque tube, transaxle mounts for the E46 shell | €10,000 | Estimateestimate: custom CV shafts and torque tube for an E46 shell |
| P58 ancillaries: radiators, intercoolers, dry-sump tank, intake | €10,000 | Estimateestimate |
| Race exhaust, twin tailpipes, fabricated | €4,000 | Estimateestimate |
| GT3 brakes: front 390 mm 6-piston, rear 380 mm 4-piston, discs, pedal box, ducts | €16,000 | Alcon GT 390 front kit for the G8x $9,075 (BimmerWorld) + AP Radi-CAL rear kit CP9451 for the E46 $4,849 (elite-performance) = about 11,970 EUR (exchange rate only) + about 4,000 EUR pedal box and ducts (estimate); AP CP9668 caliper 1,133-1,394 EUR each raceandrally.com |
| Nitron R3 3-way coilovers + race springs | €6,600 | elite-performance.com (about 6,000 EUR in the EU) + 600 EUR springs |
| APR Performance GTC-300 67" E46 wing AS-106743 | €1,800 | vividracing.com (MSRP $1,575) |
| HARD Motorsport splitter + APR rod kit | €600 | turnermotorsport.com ($269-399) + about $150 rods (estimate) |
| Carbon rear diffuser, BimmerWorld style | €1,500 | Estimateestimate: Flossmann M3-R diffuser at $2,200 is the upper reference |
| M4 GT3 steering wheel, race version with quick release and wiring | €4,000 | Estimateestimate: 3-5k EUR; the Fanatec Podium M4 GT3 wheel costs 1,400 EUR gtplanet.net |
| Bolt-on aluminium hood louvres | €450 | Estimateestimate |
| Autopower race roll bar 60904 | €1,000 | bmptuning.com ($896) |
| 7" column display with shift lights | €2,000 | aimshop.com (AiM MXG GBP 1,250) + loom and mount (estimate) |
| Centre-lock wheels 18x9 / 18x10, set | €5,400 | Estimateestimate: BBS E88 12x18 at 1,535 EUR each as reference, narrower rims about 1,350 EUR |
| Centre-lock hub conversion, nuts, wheel gun | €6,500 | Estimateestimate: adaptor kits from $2,200 forgeline.com; E46 hubs are custom |
| Pirelli P Zero DHF slicks 275 / 305, set | €2,200 | autobild.de (about 2,100 EUR per set) |
| 100 l FIA fuel cell + pumps | €4,800 | ogracing.com ($2,873) + 1,500 EUR pumps and collector (estimate) |
| Race electronics: ECU, power distribution, loom | €35,000 | Estimateestimate: Bosch PBX 190 10,512 EUR net xtramotorsport.com, ECU 15-20k EUR, loom 5-8k EUR |
| Race seat + harness | €2,500 | Estimateestimate: FIA seat 1,100-2,000 EUR + harness 500 EUR |
| Safety extras: plumbed extinguisher, kill switch | €1,000 | Estimateestimate: not in the spec, but a real car needs them |
| Vinyl sun strip | €100 | Estimateestimate |
| Labour: drivetrain swap, tunnel, mounts, cooling, wiring (about 750 h, range 650-900 h) | €127,500 | Estimateestimate: 750 h x 170 EUR (net; German workshop rate over 200 EUR/h incl. VAT, GDV / auto motor und sport 7 Oct 2025, auto-motor-und-sport.de) |
| Paint repairs + livery wrap | €7,000 | Estimateestimate |
| Calibration, dyno, shakedown | €8,000 | Estimateestimate |