Here is another ad on eBay which is very short on substance.  The car, however, looks pretty good.

The seller states this is a 2001 FORD GT 40 built by Roaring Forties.   It is claimed to have 500 BHP from a 5.0 l engine.  Built with stell crank, rods, roller cam, roller rockers, Ford racing alloy heads, 8 barrel motec fuel injection, Koni double adustable shocks, AP racing brakes.   It does have an Audi 5 speed transmission but does carry the correct handgear lever.

It’s been built with original 6 spoke GT 40 style rims with centre lock.  Original style seats with vent holes and race harness.  Original “style” seats and rims does not really mean they are original…..it means they are in the same style as the original.

It does, however, have Smiths gauges, onboard fire extinguisher and air conditioning.

Asking price is $120,000.