why would you want a lower s320 rear end,it would cost you fuel. Unless your drag racing.
These w140 are hard to do performance work,except for turbocharging or nitrous.I'd would make engine produce more power,and be happy with your rear end gears

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1999 w140, quit voting to old, and to old to fight, a god damned veteran, deutschland deutschland uber alles uber alles in der welt