I'm thinking about starting to offer rebuilds for Mercedes diesels, since there's so many running around town these days. There are very few machine shops around town, and I know one of the ones that does the most business (as far as I can tell) will not touch a diesel.

Do you all think there's enough of a market to make any profit?

I ran the numbers and came up with ~$375 for a rebuild (parts and labor), which would not include new valves or any valve train components other than the valve seals.