If you are cheap like me, remove the struts and test them by pushing on them - They are HARD to push, even when worn.

If you do find that one is quite weaker than the other, you might get by with changing the worst one. If you change both, save the better one for a spare, like when you go to sell the car and the problem returns.

Weither or not you should change both depends on how hard the tailgate hits your head - or some kid's fingers!!!

Even IPD can be expensive, and some of their items are not Volvo. Try FCP Groton, or some of the others that advertise on this board (that helps Jarod pay the bills) I got an emergency brake from Partsamillion.com a few years ago. It was the "short cable" It was something like $140 from Volvo, $70 from a local parts jobber and $14 from partsamillion. It came in a bag marked "made in Sweden, was an exact fit, and looked like it was well made.
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'96 855R,'64 PV544 driver, '67 P1800 basket case, '95 855, '95 854, the first three are mine, heh, heh, 415,000 miles put on 9 bricks