Robby, When you calculate the cost of such a conversion and the loss of value your 190 SL would suffer as a result of such a modification, I wouldn't be suprised if it approached the cost of a good 280 SL. I'm far from a 190 SL expert, but weren't different axle ratios available for this model? Although I suspect this car is pretty low geared already, a "mountain"-type ratio may give you better acceleration at the expense of some engine durability and fuel economy.