My car is a 1989 300ce with the M103 engine. The transmission is the 722.358 and is 2nd gear start. I just had my transmission rebuilt and I had the option to make it a 1st gear start, but the rebuilder advised me against it. He didn't refuse to do it, just recommended I kept it the exact way it was designed. The only thing different on mine now is the he did the necessary updates.

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1989 300CE Astralsilber/Schwarz
1992 300CE Schwarz/Schwarz