Parts to be consider In Top OH and est. cost

[m_ron]

i'm not familiar with 2e engine but usually TO cosist of checking cams if its around specs.replacing of valves,guides and seals,check and replace valve springs and retainers and most importantly checking the heads.Also replace head studs and head gasket.MIght as well check timing belt.

[vinj]

Have a compression test done first as well and determine why the overhaul needs to be done... Before, we changed piston rings, seals, t-belt, tensioners, and bearings with OEM Toyota parts (can't remember what parts exactly but the main problem we had was a busted piston ring). All-in-all we spent around 15K or so (that was 3-4 years ago).

It's better to canvass around and get parts on your own BTW, you get to save a lot on this.