Hilarious, the same moment I found this thread was the moment I was talking to my friend about it. Give me $35k and I'll do it.
$15k-20k for the MR-S sans engine (3rd gen. Not the best, but probably the lightest), $6k for the 2JZ-GTE, $2k-3k for the best FWD tranny ever made, and the rest to make it work.
I want to do this sometime in my life. By the time I am able to, I'll probably have matured enough to realise it cant happen