If you are going to pull the engine apart that far, I think it would make sense to change the timing belt, water pump, thermostat, upper lower rad/heater hoses, and drive belts. Cam seals/valve cover gasket goes without saying since you are pulling the heads.

I'm ordering head gaskets and I'm wondering from anyone that has done this, what gaskets should I order? There is a kit that has about everything but I'm wondering if I really need all of those or if I will end up just throwing half of them away? Or should I get head gaskets and maybe valve cover gaskets, bolts, water pump, timing belt?
Any recommendations?
Thanks,

Saw somebody is selling a '97 4runner with 127 miles on it, says everything is fine with it,but needs to replace the head gasket. Easy enough fix for the asking price of the 4runner? ($1000) Cosmetically the car is great. Looking for input! thanks!

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Depends on the situation... I'd tear it apart. If things checked out I'd but gaskets and parts to repair. If things don't check out (cracked head etc) 2uz swap would be my next choice.

If it were me and I liked it and the frame is rust free a 1,000 is a good price for around here. Before buying it look at the transmission fluid if it's red or even a bit brownish then that's ok if it's black then that's another story. Look at the rear brake backing plates for signs of oil that means axle bearings thats not a deal killer but just good to know. Now is the time to start the motor and listen if there are no knocking noise maybe only slight miss then your in pretty good shape. Some times there is no miss at all that's better.

When you get it home do a compression test wet and dry before removing heads. That can tell you the condition of the Rings. Then you can pull the heads and check them for cracks. I've done 4 of these in the last couple of years.

Low mile blown head gaskets mean engine got overheated. Heads might be cracked.

Make sure it shifts gears and the mileage is genuine.

As far as where to get parts I order most if not all threw RockAuto and a radiator threw 1800 radiator. The head gaskets I use Maul or Felpro head bolts are extra. I always send my heads out to have them resurfaced and have the valves cut worth the money for me. Change all the coolant hoses and the heater valve. I use a torque wrench for peace of mind Harbor frieght sells them pretty cheap the work well enought except for the crankshaft nut is out of range except for the expensive one. I run a Die over all your exhaust studs.

Good Luck