A B20E is great fun to drive. You will be able to feel the difference between a properly tuned E and F. Some people like the newer 14*'s 72-73 and up. Others figure 71-72 is about as good as it gets. I've heard the metal changed about 73 also in some markets making them more prone to rust. Personally I feel that throwing 240 bits on a 140 is no great bonus...maybe some virgo's but...Condition is the most important. You can spend loads of cash on a car that's worth very little pretty easily if you get a rustbucket. Find a 71 b20e with d-jet. You won't look back...