Good eye Dave on the TT vs interior. Looks to be a really nice driver, but a lot of the potential value rests on, (as others have mentioned), originality of the components...some of which are really high dollar to find today. It looks like a nice resto for the early-mid 90s, but the standards have changed today. How well was the car detailed on the underside?...and how is the condition today? On a car like this, verifying the numbers are critical to establishing value. I may be too critical, but assuming the engine, trans and rear are original, I'd put it closer to $28k-$28k just with some things noticed under the hood that have been changed out leaves questions on what else is not original. Does your friend have a $$ amount in mind or just fishing?