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In Reply to: Questions from an envious E30 owner posted by Jeff on January 26, 2000 at 21:22:04:
S70 is a SOHC head.
The M70 is an alusil block, while the M20/M50 block is cast iron. While they might share some components, they are radically different internally. For example, the V-12 uses four-bolt main bearing caps.
Also, the M20 is a belt-driven SOHC head. The M70/S70 uses a single-row chain.