Mercedes-Benz, CE SERIES, Saloon, 1990, Automatic, 2299 (cc), 2 doors

Description

Description

1990 Mercedes-Benz W124 230CE Sportline. M104 2. 8 24v. 147, 000 miles. Automatic. Black on black.

First registered 28 September 1990, which makes this car MOT exempt from 28 September 2030 and eligible for the historic (zero rated) tax class from 1 April 2031. Four years and it becomes free to tax, free to test and exempt from ULEZ and the clean air zones. Buy it now and you own the run up to that, not someone else.

This is a rebuilt car rather than a tidied one, so I will set it out in full.

THE REBUILD

The car was fully stripped down for the engine swap. With the shell empty, all of the chassis was ground back and patched where it needed it, then sprayed and treated with cavity wax (gas oil). That work was done from the inside out rather than skimmed over from underneath. It is the reason this car will still be sound in 2030 when the tidy, original, never touched ones are bubbling along the sills and jacking points.

ENGINE AND DRIVETRAIN

M104 2. 8 litre 24 valve straight six fitted at 142, 000 miles, replacing the original M102 four cylinder. The M104 2. 8 is a period correct W124 engine, fitted by the factory to the 280 range, so this is not an alien conversion. Carried out at the same time:

New wiring loom, which removes the single best known weak point on the M104
Head gasket replaced
Full suspension rebuild
Cracked ball joint replaced

Please note: the engine change is not currently recorded on the V5. It is a straightforward DVLA notification and I am happy to walk the buyer through it or hand over what is needed so it can be done in the new keeper's name. I would rather state this plainly here than have someone find it later.

On the historic exemption: under the DVLA substantially changed criteria an engine swap scores 1 point and suspension changes score 2, where 8 points are needed to be classed as substantially changed. This car is comfortably inside the threshold, so the 2030 MOT exemption is not affected. Satisfy yourself on that as any buyer should, but the numbers are not close.

WHEELS, TYRES AND BRAKES

18in AMG style monoblock wheels, lowered
245/ 40 R18 General Altimax One S tyres, rears fitted 1, 000 miles ago
Calipers refinished in red

HISTORY AND PAPERWORK

MOT valid to 10 February 2027
The one minor defect from the last MOT has been addressed, with photos and receipts to show it
Maintenance tracked against a full mileage based schedule covering oil and filter intervals through to the 100, 000 mile items, which I can share in full with a serious buyer
Recent work includes engine oil and filter at 145, 300, gear oil, wipers, fuel pump health check and all bulbs converted to LED throughout

THE CONDITION

Paint is deep and consistent with straight shut lines. Recaro leather front seats with the factory rear bench, all black. The leather carries honest wear and patina appropriate to the mileage, clearly visible in the photos, and has not been dyed, recoloured or hidden. Electric windows, sunroof, Sony head unit with Bluetooth. It has never let me down.

WHAT IT IS NOT

A modified car. Lowered, on 18s, engine swapped, and not a concours original. If you want a factory standard survivor this is not the one. If you want a W124 coupe with a treated shell, a rebuilt chassis and a strong twin cam six underneath it, heading into historic status with the structural work already paid for, few cars at this money come close.

VIEWING

Viewing and inspection welcome, and I would encourage both. Bring a torch and a jack. There is nothing hiding underneath, which was the entire point of doing it this way.

I have never once driven this car without getting an unprompted positive reaction. Not occasionally, every single time. Petrol station forecourts, traffic lights, car parks, someone always says something. Black on black, Sportline arches, sitting low on 18s, it has presence without shouting, and people with no interest whatsoever in old Mercedes still turn and look.

More to the point, it is a dream to drive. The M104 twin cam six is smooth and torquey, it pulls cleanly, it sits at motorway speed all day without effort, and it makes the noise a straight six is supposed to make. The rebuilt suspension means it feels tight rather than floaty, which is not something you can say about most W124s at this age. It is a car you invent excuses to use.

I bought it because the W124 coupe is the last Mercedes designed without one eye on the accountants. Bruno Sacco's pillarless shape still looks right thirty five years on, and the engineering underneath was famously over specified. These cars were built to cover enormous mileage and simply keep going, which is exactly what this one has done.

What made me commit to this one rather than buying a tidy example was the chance to do it properly. Most surviving W124s have been kept alive rather than rebuilt, because cosmetic work is cheap and structural work is not, so almost nobody bothers. Taking the shell back to nothing, grinding back and patching the chassis, spraying it and treating it with cavity wax is unglamorous, invisible work that adds nothing to the photographs. It is also the only work that genuinely matters on a car of this age. I did it because I wanted it sound underneath, not because it would help sell it.

The timing is the part I would not overlook. This car turns 40 on 28 September 2030. From that date it is MOT exempt, and from April 2031 it sits in the historic tax class, which means no road tax and no ULEZ or clean air zone charges anywhere in the country. That is four years away. The cars that will be worth owning on that date are the ones that were made structurally sound beforehand, and that work is already done and paid for here.

My favourite thing is the pillarless side profile with all four windows down. No B pillar, so the entire side of the car opens up. Sitting in a Recaro with the roof back and that open glasshouse is something modern cars simply cannot offer, because crash regulations killed the layout and it is never coming back.

I am selling only because I am moving abroad in 2027. The car deserves to be used more than I will be using it between now and then. It is ready to drive, not a project waiting for the next owner's wallet.