[Ncturnal]

Air Temp Sensor: 89424-12010 (Sensor, Inlet Air Temp for EFI)
Alternator Assembly: 27060-74500 12V 90A
Distributor Cap Sub Assembly: 19101-88364
Engine Overhaul Kit (Full): 04111-74571 - $305.00
Engine Overhaul Kit 04111-74540: (Unsure of this one)
Engine Overhaul Kit (“Valve Grind” - all of the gaskets in the head): 04112-74521 *
Engine Room Wiring Harness: 82111-17583, List Price is $956.93 **
Exhaust Manifold to Head Gasket: 17173-88480
Hose, Water By-Pass #4: 16281-88461
Hose from Hell, Water By-Pass #5: 16282-88480
Idler #1: 13505-88480
Idler #2: 13503-63011 (same as USDM models)
Ignitor Coil: 90919-02209 (same as 5SFE's)
Ignitor: 89621-26010 (same as 5SFE)
Intake Manifold Gasket: 17177-88460
Map Sensor: 89420-17050 (Sensor, Turbo Pressure)
O2 Sensor: 89465-29805
Oil Pipe Joint Gasket: 15526-88480 (need 2 for the large banjo type fitting)
Oil Pipe Outlet Gasket: 15472-88480
Oil Pump Assembly: 15100-88460
PCV valve is the same as the newer Camry - Part number: #PCV-301
Rotor: 19102-74040
Spark Plug Wires: 90919-21581 - $74.00
Thermostat: 90916-03100
***Thermostat: 90916-03117 (Substitute: From Land Cruiser)
Timing Belt: 13568-79105 - $32.00
Turbo oil inlet gasket: 15471-88380
Turbo oil pipe, No1: 15481-88480
Valve cover Grommet: 90480-18001
Valve cover main gasket: 11213-88480
Valve cover smaller gasket: 11214-88480
Water Outlet Gasket: 16341-88460
Water Outlet: 16304-88463
Water Outlet Housing: 16303-88460
Water Outlet O-Ring: 90301-40005
Water Pump Assembly: 16100-79235
Water Pump Assembly substitution: 16100-79225 (from 3SGE I think) - $142.00

*Gasket Set for head
The main differences between the Gen 2 and Gen 3 are primarily in the head so crossing to the Celica ST205 "valve-grind" or "head set" will work. The part number in the 97 EPC is accurate but it has since been subbed. Part # 04112-74521

This is the gasket set for a head job and it does not come with the block seals/gaskets. It does come with the head gasket naturally. The cost is approximately $160 from Jay Marks, now called Champion Toyota. The seals for the block (crank, rear, etc.) are the same as the USDM model so they're easy to obtain, except for the oil pump gasket, which is definitely different. Comparing the original water pump to a standard USDM unit, they are identical. So you can clean up the old housing and use the regular water pump for the Gen3 application.

**Engine Room Wiring Harness
It goes from the ECU to the front kick panel (is not one that attaches to the engine). This is the one that is often cut when you get an engine or clip. Having this intact can make a Gen III swap much easier. Part # 82111-17583 - List Price is $956.93

***Thermostat
The thermostat from Land Cruiser fits and works fine in the Gen 3 3S-GTE. The temperature that the valve opens is the same. The Part number is: 90916-03117. The thermostat made for the US 3SGTE is too small in size.

3S-GE The EPC is showing different part numbers for the turbo and n/a 3S version starters. The part number for the 12/89> 3SGE is: 28100-74070. ST-205
Map Sensor 89420-20310

I'll update the thread with pics of individual parts as I find them. Anyone else can post them as well if they like.