Depending on what you get, US$ 17k doesn't seem to bad for a full S38 engine rebuild. I had to pay 7815 Euro ex VAT for my M88/3 rebuild, excluding all the required auxiliary parts needed when installing the engine. In total, my engine rebuild has set me back for around 15k Euro ex VAT but bear in mind that I have done all the research and most of the labour (disassembly, removal of the engine, engine installation etc) by myself. If I had outsourced everything, the bill for the rebuild would easily have exceeded 25k Euro's which at todays exchange rates is around US$ 33k.